TMI Blog2016 (1) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015 (12) TMI 139 - ITAT MUMBAI] has decided this issue in favour of the assessee and against the Revenue by relying upon the decision of the Hon’ble Delhi High Court in the case of Prasar Bharati (Broadcasting Corporation of India) [2006 (11) TMI 159 - DELHI High Court] two provisions are introduced in the Act, one specific to the activity sought to be taxed and the other in more general terms re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee are directed against the orders of the DRP-IV, Mumbai in case of two different assessees viz., M/s. NGC Networks (I) Pvt. Ltd., and M/s. Star Den Media Services Pvt. Ltd. pertaining to assessment year 2010-11 in two different orders dated 19.12.2014 and 29.12.2014 respectively. Since the grievance of the Revenue and the Cross objections of the assessee relate to the same set of facts, all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 71/M/14 and ITA No. 1414/M/14 with C.O. No. 72/M/14. The Ld. Counsel further stated that similar issues were also there in the case of UTV Entertainment Television Ltd. in ITA No. 2699-270, 4204-4205/M/12 , Times Global Broadcasting Co. Ltd., in ITA No. 69-670/M/12 and also in ITA No. 4809 4807/M/2013. 5. Per contra, the Ld. Departmental Representative strongly rebutted the claim of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter to the Special Bench is ill founded. The decision of the Co-ordinate Bench in the case of Viacom 18 Media (P) Ltd (supra) was based on the payments for transponder whereas the issue in appeal before us pertains to payment of channel placement fees. The facts are totally different. Accordingly, the reliance by the Ld. DR on the judgement in the case of Viacom 18 Media (supra) is misplaced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et of facts and payments are for different purposes. In the case of former, the payment was made for channel placement whereas in the case of later the payments were made of transponder. 6.3. Considering the facts of the case in the light of the judicial decisions mentioned elsewhere which are in favour of the assessee and against the Revenue, respectfully following the findings of the Co-ordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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