TaxTMI 
TaxTMI 
Modification of Act
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....2 of 1994) shall be deemed to have had effect subject to the following modifications, namely:- in section 65,- (i) for clause (13), the following had been substituted, namely:- '(13) "broadcasting" has the meaning assigned to it in clause (c) of section 2 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (25 of 1990) and also includes programme selection, scheduling or present....
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....on, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting broadcasting charges on behalf of the said agen....
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.... the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be a taxable service in relation to broadcasting, even if the encryption of the signals or beaming thereof through the satellite might have taken place outside India;". (2) Any action taken or anything done or omitted to be done or purporte....