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    Service Tax

    Broadcasting services - STGU services - The supply of STBs...

    Set-Top Box Supply Not Taxable as Broadcasting Service; Exempt from Service Tax Due to Right-to-Use Transfer.

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    Service TaxJuly 31, 2023Case LawsAT

    Broadcasting services - STGU services - The supply of STBs cannot be categorized as a taxable service under the definition of ‘broadcasting’. Even considering the same as a taxable service under the category of STGU, the same cannot meet the requirement of levy of service tax in the case of the appellants inasmuch as the right to use the STBs were transferred by the appellants to the subscribers. - AT

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