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2018 (3) TMI 501 - AT - Service TaxBroadcasting Service - demand of service tax - Held that: - appellants were engaged in the uplinking of the video signals relating to lottery draws organized by the Royal Government of Bhutan through earth station physically located in Bhutan. The activity carried out by the appellant was confined to this act of uplinking of signals on the satellite. That no service tax is chargeable to such activities in relation to uplinking of signals. It is deemed fit that the matter be remanded to the adjudicating authority to reconsider the issue, after giving the appellant an opportunity to produce the documents furnished along with the miscellaneous application - appeal allowed by way of remand.
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