https://www.taxtmi.com/caselaws?id=394199 The Tribunal dismissed the Revenue's appeals, ruling that the surrogate providers of broadcasting services in India, already taxed under a deeming fiction, cannot be taxed again for the same activity. The Tribunal emphasized that the retained commission by the surrogates does not constitute taxable consideration, and the Export of Service Rules, 2005, apply to relieve tax burden on services rendered to overseas entities. The Tribunal held that the deeming fiction under the Finance Act, 1994, should not be extended beyond its intended purpose, affirming that the same activity cannot be taxed twice. en-us Fri, 13 Mar 2020 00:00:00 +0530 Mon, 08 Nov 2021 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394199 The Tribunal dismissed the Revenue's appeals, ruling that the surrogate providers of broadcasting services in India, already taxed under a deeming fiction, cannot be taxed again for the same activity. The Tribunal emphasized that the retained commission by the surrogates does not constitute taxable consideration, and the Export of Service Rules, 2005, apply to relieve tax burden on services rendered to overseas entities. The Tribunal held that the deeming fiction under the Finance Act, 1994, should not be extended beyond its intended purpose, affirming that the same activity cannot be taxed twice. Case-Laws Service Tax Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394199