TaxTMI 
TaxTMI 
2013 (12) TMI 860
X X X X Extracts X X X X
X X X X Extracts X X X X
....d in cable T.V. services, Broadcasting services, and cable operator services covered under Section 65 of the Finance Act, 1994 and appellants are registered with Service Tax Department. While conducting audit of appellants for the period 2001-2002 to 2004-2005, it was observed that appellant had received a fee called carriage fee from different channels under an agreement for broadcasting their channels through appellants network for maximum viewer ship and reach. According to Department this activity was covered under 'Business Auxiliary Service' (BAS). Also appellants had shown in their records income received on account of Lease Rental OFC-R. Service tax has not been paid on these incomes received on fiber optic cable network laid across....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder Section 65 (19) of the Finance Act, 2003, with effect from 01,07,2003 was as under:- business auxiliary service means any service in relation to:- (i) Promotion or marketing or sales of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; (iv) Any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of customer and public relation services, And includes services as commission agent, but does not include any information technology service. With effect from 10....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s any person who acts on behalf of another person an causs sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person- (i) Deals with goods or services or documents of title to such goods or services; or (ii) Collects payments of sale price of such gods or services; or (iii) Guarantees for collection or payment for such goods or services; or (iv) Undertakes any activities relating to such sale or purchase of such goods or service; information (b) technology service means any services in relation to designing, or developing of computer software or system networking, or any other service primarily in relation to operation of computer systems;....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation-For the purposes of this clause, the expression 'infrastructural support services' includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security. 7. We find that BSS came into existence with effect from 01.05.2006 but period of dispute in the present appeal being the levy of service tax on carriage fee is for the period 2003-2004 and 2004-2005 that is prior to 01.05.2006. As held by us in previous para activity of appellant in respect of carriage fees is liable to se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to be remanded to original authority on this ground. 10. Moreover we find that Lease Circuit Service is defined under Section 65(60) (upto 31.05.2007) as under:- Leased Circuit means a dedicated link provided between two fixed locations for exclusive use of the subscriber and includes a speech circuit, a data circuit or a telegraph circuit. Taxable service is defined under 65 (105)(zd) as under:- (16.07.2001 to 15.06.2005) Taxable service means any service provided to a subscriber by the telegraph authority in relation to a leased circuit. (16.06.2005 to 31.05.2007) Taxable Service means any service provided or to be provided to a subscriber by the telegraph authority in relation to a leased circuit. Telegraph authority is defined ....