https://www.taxtmi.com/caselaws?id=396596 Mere leasing of transponder space segment capacity on a foreign satellite, where signal transmission is only incidental, is not taxable broadcasting service. The text reads section 65(15) of the Finance Act, 1994 with section 2(c) of the Prasar Bharati Act, 1990 and states that a satellite operator acting only as a relay station that receives, amplifies and retransmits signals does not itself become a broadcaster. It also says the inclusive limbs of section 65(15) and section 65(16) do not apply, and section 65A cannot be used to reclassify the transaction as broadcasting. On that basis, the service tax demand, interest and penalty were set aside. en-us Wed, 08 Jul 2020 00:00:00 +0530 Sat, 29 May 2021 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396596 Mere leasing of transponder space segment capacity on a foreign satellite, where signal transmission is only incidental, is not taxable broadcasting service. The text reads section 65(15) of the Finance Act, 1994 with section 2(c) of the Prasar Bharati Act, 1990 and states that a satellite operator acting only as a relay station that receives, amplifies and retransmits signals does not itself become a broadcaster. It also says the inclusive limbs of section 65(15) and section 65(16) do not apply, and section 65A cannot be used to reclassify the transaction as broadcasting. On that basis, the service tax demand, interest and penalty were set aside. Case-Laws Service Tax Wed, 08 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396596