Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 536 - AT - Service TaxImport of services or not - STARL have rendered broadcasting service to the appellant in India and the former do not have an office in India - Held that:- The very same in respect of the same appellant for a previous period had come up before this Tribunal in VIJAY TELEVISION (P) LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2017 (8) TMI 838 - CESTAT CHENNAI], where it was held that the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India and down-linking of signals is done by MSOs/COs in India and appellant technically does not receive any broadcasting service - appeal allowed - decided in favor of appellant.
|