Satellite transponder payments covered by coordinate bench rulings; revenue appeal closed subject to the Supreme Court outcome.

Additions relating to payments received for satellite transponder facilities in India were treated as covered by existing coordinate bench rulings, so the revenue appeal was closed without fresh merits adjudication. The pending challenge before the Supreme Court was noted, and the parties were held bound by that outcome if the Supreme Court rules otherwise.

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Issues: Whether the additions made in respect of payments received for rendering satellite transponder facilities to customers in India survived in view of existing coordinate bench decisions.

Analysis: The appeal was treated as covered by earlier coordinate bench rulings on the same issue. The pending challenge before the Supreme Court was noticed, and it was made clear that the parties would be bound by the outcome of those proceedings if the Supreme Court were to rule otherwise.

Conclusion: The revenue's appeal was closed by following the existing coordinate bench decisions, and no further adjudication on the merits was undertaken.

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