TMI Blog2013 (12) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 by 149 days. A condonation petition has been filed in this regard. It has been pleaded that consolidated appeal was filed for the assessment years 2010-11 and 2011-12. Thereafter it was pointed out by the ld. AR that separate appeals were required to be filed which led to the delay in filing of appeals. It is prayed that the same may kindly be condoned. 3. We have heard the ld. Counsels and perused the records. In our considered opinion, the delay in filing the appeal in this regard is liable to be condoned. Accordingly, we condone the same. 4. The common issues raised in these appeals are as under : - (1) The nature of service rendered by payee, i .e. MSO is purely of technical nature i .e. providing uplinking facility via- sate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e towards carriage fees are being treated as per provisions of section 194J and accordingly the assessee was held allowable for deduction of TDS @ 10%. 6. Upon assessee s appeal , ld. CIT(Appeals) deleted the addition concluding as under : - I find that there was dispute that the assessee produces various types of programmes/ serials and news and these telecast/broadcast through Multi System Operators for which payments are made to them under the head carriage charges. There is also no dispute that the appellant duly deducted and paid tax u/s 194C. In my opinion no technical services were involved in payment of carriage charges made by the assessee for broadcasting of the programmes produced by the assessee. The admitted fact was tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against him . 7. Against the above order of ld. CIT(Appeals), Revenue is in appeal before the Tribunal . 8. We have heard both the parties and perused the material available on record. We can gainfully refer to the provisions of sect ions 194C and 194J , which are reproduced as under :- 194C Payments to contractors : Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a specified person shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in Explanation to Section 9 of the Act, the deductee should have rendered managerial , technical or consultancy services. In this case, we find that there is no such finding of the Assessing Officer. The deductee has only telecasted the programmes produced by the assessee. In the case law referred to by the ld. CIT(Appeals) decision In the case of DCIT vs. - NNM Securities Limited, ITAT held that if the assessee is using any facility of any one the same is not technical services. Hon ble Punjab Haryana High Court in the case of Kurukshetra Darpan (P) Ltd. vs.- CIT [217 CTR 326] has held that telecasting on the programme was covered under sect ion 194C of the Act. 9. In the background of above discussion and following the precedent ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
