https://www.taxtmi.com/caselaws?id=441372 After the 2005 expansion of the statutory definition, broadcasting service covered not only programme selection and presentation but also transmission-linked activities. On the facts, permission letters, licence terms, accounting entries and airtime-related records showed that the assessee was connected with ownership, operation and monetisation of channels, so the activity was taxable as broadcasting service rather than mere uplinking. The same misdescription of the activity in records justified invocation of the extended limitation period and supported penalties because the authorities found suppression of material facts. The demand of service tax, interest and penalties was sustained. en-us Fri, 04 Aug 2023 00:00:00 +0530 Tue, 08 Aug 2023 07:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441372 After the 2005 expansion of the statutory definition, broadcasting service covered not only programme selection and presentation but also transmission-linked activities. On the facts, permission letters, licence terms, accounting entries and airtime-related records showed that the assessee was connected with ownership, operation and monetisation of channels, so the activity was taxable as broadcasting service rather than mere uplinking. The same misdescription of the activity in records justified invocation of the extended limitation period and supported penalties because the authorities found suppression of material facts. The demand of service tax, interest and penalties was sustained. Case-Laws Service Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441372