TMI Blog2015 (5) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... other expenses, the expenses in respect of cassettes, tapes and carriage fees were shown separately. Audit party during their visit in 2010 detected collection of broadcasting charges after examining the records, therefore, prima facie ground of demand beyond the normal period of limitation cannot be accepted. - Partial stay granted. - Application No.ST/S/41251/2013 in ST/41567/2013 - MISC ORDER No.40851/2014 - Dated:- 28-5-2015 - Shri P.K. Das and Shri R. Periasami, JJ. For The Appellant : Shri N. Viswanathan, Advocate For The Respondent : Ms. Indira Sisupal, AC (AR) Per P.K. Das 1. The relevant facts of the case, in brief, are that in the month of September 2002, the applicant obtained registration from the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03 issued by the Asst. Director (INSAT), Ministry of Information Broadcasting. He also drew the attention of the Bench to Board's circular dt. 9.7.2001 whereby it is clarified that up-linking of the programme to the satellite is done through BSNL or other earth stations located in India or through other agencies located abroad. The up-linking agencies are not broadcasting agencies and not liable to levy of service tax. He submits that as per the accounting standards in their Profit Loss Account, they have mentioned it as broadcasting income, which is actually up-linking charges. He drew the attention of the Bench, the agreements between the applicant and M/s.Mindscape Creation P. Ltd. and M/s.Fortune Media P. Ltd. for digital up-li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tyle of SS Music and Sur Sangeet . She further submits that Profit and Loss Account showed that they have collected air time charges and up-linking charges. She further submits that they have failed to produce any evidence that they have not rendered broadcasting service. She particularly submits that P L Account and permission letter would disclose that they were rendering broadcasting service through their two TV channels. She submits that during the relevant period, they rendered broadcasting service in the disguise of up-linking services which is supported by the permission letter and P L Account, and it is a clear case of suppression of fact with intent to evade payment of tax. 4. After hearing both sides and on perusal of reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime of appeal hearing. We have also considered that audit party during their visit in 2010 detected collection of broadcasting charges after examining the records. Hence prima facie we are not satisfied with the submission of learned advocate on limitation. 5. Section 37 (1) (b) of the Central Excise Act, 1944, as applicable to Finance Act, 1994 provides that if the order cannot be served in the manner provided in clause (a), it shall be served by affixing a copy thereof to some conspicuous part of the factory or office premises. So prima facie, there is no force in the submission of Ld. Advocate on this issue. Accordingly, the applicant is directed to pre-deposit ₹ 20,00,000/- (Rupees Twenty lakhs only) within 8 weeks from today. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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