https://www.taxtmi.com/caselaws?id=241195 Channel placement and carriage fees paid by broadcasters for improved frequency access and wider viewership were held taxable as Business Auxiliary Service for the relevant period, because the activity promoted the broadcaster's service; the later Business Support Service entry did not apply retrospectively. By contrast, the demand on lease rental for the fibre optic cable network was remanded because the record did not establish the statutory basis for Leased Circuit Service, and the confirmation under Telecommunication Service went beyond the show-cause notice. Limitation and penalty were also sent back for fresh adjudication. en-us Wed, 05 Jun 2013 00:00:00 +0530 Wed, 08 Jan 2014 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241195 Channel placement and carriage fees paid by broadcasters for improved frequency access and wider viewership were held taxable as Business Auxiliary Service for the relevant period, because the activity promoted the broadcaster's service; the later Business Support Service entry did not apply retrospectively. By contrast, the demand on lease rental for the fibre optic cable network was remanded because the record did not establish the statutory basis for Leased Circuit Service, and the confirmation under Telecommunication Service went beyond the show-cause notice. Limitation and penalty were also sent back for fresh adjudication. Case-Laws Service Tax Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241195