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Reverse charge mechanism - the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India and down-linking of signals is done by MSOs/COs in India and appellant technically does not receive any broadcasting service

Service Tax
August 23, 2017

Reverse charge mechanism - the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India and down-linking of signals is done by MSOs/COs in India and appellant technically does not receive any broadcasting service

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