Taxability of broadcasting services extends to agencies' Indian branches and broadcasts intended for public reception in India. Taxability of broadcasting services includes any service by a broadcasting agency related to broadcasting-such as selling time slots, obtaining sponsorships, collecting charges or permitting reception rights-and extends to services performed in India by a foreign-headquartered agency's branch, subsidiary, representative, agent or person acting on its behalf; broadcasts received in India and intended for public listening or viewing are taxable even if signal encryption or beaming occurred abroad.