https://www.taxtmi.com/caselaws?id=363228 Service tax on alleged import of broadcasting service was unsustainable because the appellant was not the service recipient. Applying the statutory definition of broadcasting, the Tribunal found that the foreign broadcaster uplinked signals outside India directly to multi system operators or cable operators, while the appellant neither received the signals itself nor had the technical facility to downlink them. On that basis, the transaction could not be treated as import of broadcasting service for fastening tax liability, and the demand was set aside in favour of the assessee. en-us Wed, 04 Jul 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363228 Service tax on alleged import of broadcasting service was unsustainable because the appellant was not the service recipient. Applying the statutory definition of broadcasting, the Tribunal found that the foreign broadcaster uplinked signals outside India directly to multi system operators or cable operators, while the appellant neither received the signals itself nor had the technical facility to downlink them. On that basis, the transaction could not be treated as import of broadcasting service for fastening tax liability, and the demand was set aside in favour of the assessee. Case-Laws Service Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363228