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TMI Blog2018 (7) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar After hearing both sides, we find that the issue in dispute pertains to demand of service tax and confirmation against the appellants herein on the ground that Satellite Television Asian Region Ltd. (STARL) have rendered broadcasting service to the appellant in India and as the former do not have an office in Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. They have also paid service tax liabilities in respect of the fees received from Star India Pvt. Ltd. However, when it comes to actual broadcasting i.e. transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, such transmission is not done by the appellant themselves. On the other hand, the transmission is done b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntities and distribution of television programming services etc. The Tribunal went into the various limbs of the definition of "Broadcasting" in Section 2(c) of Prasar Bharati (Broadcasting Corporation of India) Act, 1990 and noted that the appellant did not have any technology for receiving signals or down linking facilities. ; that signals are directly received by Multi System Operators/Cable Op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the Tribunal in the said decision and accordingly we hold that the tax liability on similar grounds affirmed against the appellant herein cannot sustain and will have to be set aside which we hereby do. Appeal is therefore allowed." We do not find any new facts or reasons to deviate from the ratio already taken for the earlier period. Following the same, the impugned order is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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