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TMI Blog2017 (12) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the services rendered by the assessee in the nature of channel carriage fees, up-l inking charges and bandwidth charges were not covered under section 194J of the Income Tax Act, 1961. 2. The assessee in the present case is a Company, which is engaged in the business of Media Broadcasting. A survey under section 133A of the Act was carried out in its business premises on 20.06.2011. As found during the course of survey, the assessee-company while making the payment towards channel carriage fees, up- l inking charges and Bandwidth charges to the various parties had deducted tax at source at 2% as per the provisions of section 194C. According to the Assessing Officer, the said payments made by the assessee were covered by section 194J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer against the assessee vide an order dated 22.03.2013 passed under section 201(1)/201(1A) of the Act. 3. Against the order passed by the Assessing Officer under section 201(1)/201(1A), an appeal was preferred by the assessee before the ld. CIT(Appeals). During the course of appellate proceedings before the ld. CIT(Appeals), various submissions were made by the assessee in support of its case that the amount in question paid towards channel carriage fees, up-l inking charges and Bandwidth charges was not in the nature of technical services as envisaged in section 194J and the same being contractual payments, TDS was rightly deducted at 2% as per the provisions of section 194C. Various judicial pronouncements were also cited on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in this appeal of the Revenue is squarely covered in favour of the assessee by the decision of this Tribunal in assessee's own case for the immediately preceding year, i .e. AY 2010-11 rendered vide its order dated 29.08.2014 in ITA No. 1422/KOL/2012, whereby the order passed by the ld. CIT(Appeals) cancelling the demand raised by the Assessing Officer against the assessee under sect ion 201(1)/201(1A) for the alleged short deduction of tax at source from the similar payments made by the assessee was upheld by the Tribunal vide paragraph no. 8 of its order, which reads as under: - "8. Upon careful consideration of the submissions, we find that identical issue was considered by the tribunal in the case of M/s. Sristi Televisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e telecasted/broadcasted through Multi System Operators for which payments were made to them under the head 'carriage charges'. The assessee has duly deducted and paid tax under section J94C of the Act. We agree with the Id CIT(Appeals) that no technical services were involved in payment of carriage charges made by the assessee for broadcasting of the programmes produced by the assessee. The assessee produced various types of programmes/serials and news and these were telecasted/broadcasted through Multi System Operators. Payment s in this regard were made as carriage charges for which payment of tax was deductible under section 194C of the Income Tax Act. As per definition of technical services given in Explanation to Sect ion 9 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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