Appellant Not a Service Recipient Under Reverse Charge: Foreign Broadcast Signals Uplinked Outside India, MSOs/COs Downlink Locally.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Reverse charge mechanism - the appellant cannot be held as a service recipient since foreign broadcaster is engaged in up-linking signals to a satellite outside India and down-linking of signals is done by MSOs/COs in India and appellant technically does not receive any broadcasting service....