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    <title>2007 (9) TMI 52 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellants in a case concerning the demand of service tax on broadcasting services provided by them. The Tribunal found that the inclusive part of the definition of &quot;broadcasting&quot; under the Finance Act, 1994 did not apply to the appellants as the broadcasting company they dealt with did not have its Head Office outside India. As a result, the Tribunal waived the tax demand and penalties, granting a stay of recovery and expediting the appeal hearing.</description>
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    <pubDate>Wed, 05 Sep 2007 00:00:00 +0530</pubDate>
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      <title>2007 (9) TMI 52 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=2511</link>
      <description>The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellants in a case concerning the demand of service tax on broadcasting services provided by them. The Tribunal found that the inclusive part of the definition of &quot;broadcasting&quot; under the Finance Act, 1994 did not apply to the appellants as the broadcasting company they dealt with did not have its Head Office outside India. As a result, the Tribunal waived the tax demand and penalties, granting a stay of recovery and expediting the appeal hearing.</description>
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      <pubDate>Wed, 05 Sep 2007 00:00:00 +0530</pubDate>
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