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Coxswain Technologies Ltd. Versus Commissioner of Service Tax, Chennai

Waiver of pre deposit - Demand of service tax - Broadcasting service - Held that:- Applicant got the permission to up-link their own TV channels. It is noted that P&L Account for the year ending 31.3.2005 showed fees for allotment of airtime and up-linking charges separately. Thus it is clear that applicant had been collecting fees for allotment of air time. So, prima facie, we are unable to accept the contention of learned advocate that they were not rendering any service of broadcasting. It is .....

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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 service tax department for payment of tax under the "Broadcasting Service". By letter dt. 29.10.2004 addressed to the Deputy Co .....

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e records, the said officers found that the applicant accounted the income under the head of "allotment of airtime and uplink income" covered under the category of "broadcasting service", came into effect from 16.7.2001. Accordingly, a show cause notice dt. 22.10.2010 was issued proposing demand of service tax of ₹ 1,03,34,893/- for the period from 2005-06 to 2009-10 along with interest and penalty under the category of "Broadcasting Service". The adjudicating .....

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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- .....

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have paid service since 1.5.2006 under the category of Business Support Service. It is further submitted they paid ₹ 4,90,003/- which was not appropriated by the adjudicating authority and the demand is not properly quantified. It is also contended that reimbursement of loans were included in the demand. It is further submitted that entire demand is time-barred as there is no suppression of facts with intent to evade payment of tax. It is submitted that notice was served beyond the extend .....

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er drew the attention of the Bench to permission letter at page 43 and 44 of appeal paper book, wherein it is clearly stated that applicant was owning two TV channels under name and style 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 sub .....

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ion letter dt. 8.10.2004 issued by the Ministry of Information and Broadcasting as under :- "In continuation of this Ministry's letter of even number dated 3rd June 2003 whereby permission was conveyed to M/s.Coxswain Technologies Ltd. to uplink your TV channel namely "COXSWAIN" from India through VSNL, Mumbai, the undersigned is directed to convey no objection of this Ministry to change the name of your channel from "COXSWAIN" to ''SS MUSIC". All other .....

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