2007 (9) TMI 52

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....ervice tax of over Rs. 6 crores (along with education cess of over Rs. 3.6 lakhs) from the appellants for the period 16-7-2001 to 30-4-2005 in respect of what was held to be "Broadcasting Service" and found to have been rendered by them during the said period. Penalties were also imposed on the appellants. 2. After hearing both sides and hearing both sides (sic), we note that the appellants wer....

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.... connection with the broadcasting company, the appellants were generating revenue out of the telecast of programmes, thereby undertaking of selection and scheduling of programmes for telecast, which activity involved direct nexus with the telecast of programmes referred to in the definition of "broadcasting". It is the case of the appellants, made out today by their counsel, that it was not open t....

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...., we are of the view that, for the present purpose, it would be enough to consider whether the activity, which is regarded by the department as a taxable service under Section 65 (105) (zk) of the Finance Act, is covered by the inclusive part of the definition of "broadcasting" given under Section 65 (14) of the said Act. The tenor of the Commissioner's order indicates that the levy is on a servic....

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....e Act, 1994 was rendered by them. Their lord- ships were considering the retrospective amendments to the relevant clauses of Section 65 of the Finance Act. On a perusal of the cited judgment, we find that the assessee had their office abroad. The cited case is prima facie distinguishable from the instant one. 4. We have found prima facie case for the appellants against the demand of tax and imp....