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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Classification of services - Broadcasting Services or not - The ...

Service Tax

August 8, 2023

Classification of services - Broadcasting Services or not - The permission letters submitted before the competent authority for issuing licence shows that these channels ‘SS Music’ and ‘Sur Sangeeth’ are owned by appellant. On merits, we do not find any grounds to accept the contention of appellant that they are not rendering any broadcasting services. - the demand invoking extended period and imposition of penalties are legal and proper. - AT

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