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CST, Delhi Versus Zee Turner Ltd.

2016 (4) TMI 454 - CESTAT NEW DELHI

Liability of service tax - for the period April, 2003 to 13.07.2005 - Exclusive distributors of T.V. channels broadcast by the foreign broadcasters in India - Retained 15% of total subscription revenue collected through cable operators and MSOs and remitted the remaining revenue to the foreign broadcasters - Revenue contended that the respondent is not an MSO but a representative or agent for foreign broadcasters. - Held that:- it is clear that the respondents were discharging service tax ar .....

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ng agencies from MSOs or Cable Operators were not liable to service tax prior to 16.06.2005. - Decided against the revenue - Service Tax Appeal No.1596/2011-CU(DB) - Final Order No.51131/2016 - Dated:- 1-4-2016 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Sanjay Jain, DR For the Respondent : Shri B.L. Narsimhan, Advocate ORDER PER B. RAVICHANDRAN: This appeal by the Revenue is against the order dated 18.03.2011 of Commissioner (A .....

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her promotional materials. The respondents retained 15% of total subscription revenue collected through cable operators and MSOs and remitted the remaining revenue to the foreign broadcasters. 3. Revenue entertained a view that the respondents were liable to pay service tax for the period April, 2003 to 13.07.2005, though the respondents have registered and paid service tax w.e.f. 14.07.2005. The case was adjudicated and vide impugned order, the ld. Commissioner dropped the proceedings initiated .....

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oards letters dated 26.09.2005 and 9.6.2006. The Board s Circulars were with reference to the services provided by MSO which became chargeable to service tax w.e.f. 16.06.2005. The respondents were not acting as an MSO and hence, the Commissioner erred in dropping the demand. 5. We have heard both the sides and perused the appeal records. 6. Ld. AR mainly reiterated the points in the grounds of appeal. 7. Ld. Counsel for the respondent submitted that the ld. Commissioner (Appeals) examined the .....

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hat the respondents tax liability is being decided treating them as MSO. This is not correct. Ld. Counsel categorically stated that they are agents of foreign broadcasters and are rightly discharging service tax under such category all along. The amount collected from MSOs and cable T.V. Operators by the respondent are subjected to tax. He pleaded that the appeal by the Revenue is without merit. We find that the Original Authority has examined the issue in detail and arrived at the conclusion b .....

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tember, 2005 and F.No.149/5/2006-CX.4 dated 9th June, 2006. 3.3.2 The letter dated 26th September, 2005 was addressed to Director General (Service Tax), Mumbai and has been signed by Joint Secretary (TRU II). The letter dealt with the issue of charging service tax on amount collected from MSOs and cable TV operators by broadcasters for selling time slots (for advertisements) and the amount collected from MSOs and cable TV operators by the broadcasters as subscription fee for allowing access to p .....

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ls, it was clarified that the amount collected by broadcasters as subscription fee for merely permitting the right to receive signal was subject to service tax only with effect from 16th June, 2005 when the definition of taxable service of broadcasting was amended and the amount collected from MSOs/cable operators by broadcasters for permitting right to receive signals was made taxable. 3.3.3 The letter bearing F.No.149/5/2006-CX.4 dated 9th June, 2006 dealt with the doubt regarding the scope of .....

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hat existed even prior to 2005 Budget, included the charges recovered by broadcasting agencies from MSOs or DTH, as broadcasting is a composite activity that include (a) dissemination (b) communication through electromagnetic waves and (c) receiving such signals disseminated. The term broadcasting charges , therefore, included subscription for receiving such signs traveling through electromagnetic waves. After examining the matter it was stated that prior to 2005 Budget, in respect of the foreig .....

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