https://www.taxtmi.com/caselaws?id=346780 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay service tax on the fee paid to a foreign entity for distribution and marketing rights of a television channel. The Tribunal found that the appellant's activities did not fall within the broad definition of a broadcasting agency as per the Finance Act, 1994. They emphasized that the appellant did not technically receive any broadcasting service and that the tax liability could not be sustained based on established grounds. The appeal was allowed, and the tax liability against the appellant was set aside. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 20 Feb 2026 17:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346780 The Tribunal ruled in favor of the appellant, holding that they were not liable to pay service tax on the fee paid to a foreign entity for distribution and marketing rights of a television channel. The Tribunal found that the appellant's activities did not fall within the broad definition of a broadcasting agency as per the Finance Act, 1994. They emphasized that the appellant did not technically receive any broadcasting service and that the tax liability could not be sustained based on established grounds. The appeal was allowed, and the tax liability against the appellant was set aside. Case-Laws Service Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346780