TMI Blog2018 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... h the miscellaneous application - appeal allowed by way of remand. - ST/Misc./41525/2017 And ST/163/2010 - A/40046/2018 - Dated:- 4-1-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri A.P. Madhav Rao, Advocate - for the Appellant Shri A. Cletus, Addl. Commissioner (AR) - for the Respondent ORDER Per: Bench The appellants are aggrieved by the order passed confirming the demand of service tax under Broadcasting Service for the period April 2003 to 17.4.2006. 2. On behalf of the appellant, ld. counsel Shri A.P. Madhava Rao submitted that by the impugned order demand of service tax has been confirmed under the category of Broadcasting Service on uplinki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice it was not alleged that they are the owners of the television channel SS Music. On perusal of the records, we do find substance in the appellant s claim. The allegation in the show cause notice was with regard to demand raised under the category of Broadcasting Service upon the amount collected as uplinking charges. The said amount was collected by the appellant for services rendered by them with their earth station situated at Bhutan. The service was rendered for the video coverage of lottery draws conducted at the office of the Directorate of Lotteries, at Bhutan by uplinking through the satellite. These signals are uplinked in the process and shown in the channel for the benefit of the viewers. In para 5, the adjudicating authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote of the fact that the impugned order has made an observation that the appellant owns the television channel, we are of the view that the said fact having been denied by the appellant by furnishing documents, it is deemed fit that the matter be remanded to the adjudicating authority to reconsider the issue, after giving the appellant an opportunity to produce the documents furnished along with the miscellaneous application. 6. In the result, the impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority leaving all issues open for reconsideration of the matter. The miscellaneous application is disposed accordingly. (Operative portion of the order was pronounced in open court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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