Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1234 - AT - Service TaxBroad Casting Services - appellant is earning revenue through SMS from cellular phone operators like M/s Reliance Cellular, Airtel, Hutch, Idea, BSNL - It is the case of the Revenue appellant is broadcasting running scroll at the bottom of the television screen which would fall under the category of broadcasting services - Held that:- It can be seen that the taxable services which is contemplated in the provisions, is that broadcasting services would mean that said services needs to be rendered to a client, by a broadcasting agency or organization in relation to broadcasting, in any manner. In the case in hand, the appellant herein is not rendering any services to individuals who pay for SMS sent by them to telephone service providers - In the case in hand, the television service providers are only scrolling the numbers on which SMS needs to be sent and get paid from telephone services providers. The appellant has a case on limitation also in as much that the audit was conducted by the appellant premises, result was conveyed to the appellant by a letter dated 08.06.2007 indicating this point as one of the objections was raised by the audit party - the show cause notice was issued on 12.12.2008 despite the audit. On limitation also, the appeal succeeds. On merits as well as on limitation, the appeal succeeds - appeal allowed - decided in favor of appellant.
|