2014 (8) TMI 1133

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....re i.e. providing up linking facility via-Satellite. Issue No.2 MSO is neither producing the programme nor telecasting them. It is merely a conduit providing up linking facility after production of the programme to the telecaster channel. 3. In this case the brief facts are that the assessee was engaged in business of Media Broadcasting and Telecasting with revenue of Rs. 21.42 crores as per Schedule-11 of the Profit & Loss a/c and the assessee company entered into an Uplinking Service Agreement with Essel Shyam Communication Ltd (ESCL) for Uplinking and Band Width Services and with Celebrities Management Pvt. Ltd (CMPL) for Air Time service charges. Assessee company deducted TDS u/s. 194C on the charges paid to these companies as per th....

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..... Counsel of the assessee has submitted that this issue is squarely covered in favour of the assessee by the decision of ITAT, Kolkata, 'C' Bench, Kolkata in the case of ITO(TDS), W 57(1), Kol Vs. M/s. Sristi Television (Prop: Ashok Agarwal) in ITA Nos. 1297/Kol/12 & 276/Kol/2013 for A.Ys. 2009-10, 2010-11 & 2011-12 vide order dated 24-12-2013. 7. The ld.DR could not controvert the above submissions of the ld. Counsel of assessee and could not produce any contrary evidence before us. 8 Upon careful consideration of the submissions, we find that identical issue was considered by the tribunal in the case of M/s. Sristi Television (referred to supra). We find that the Tribunal has adjudicated the issue as under:- "8. We have hea....

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....em Operators for which payments were made to them under the head 'carriage charges'. The assessee has duly deducted and paid tax under section 194C of the Act. We agree with the ld. CIT(Appeals) that no technical services were involved in payment of carriage charges made by the assessee for broadcasting of the programmes produced by the assessee. The assessee produced various types of programmes/serials and news and these were telecasted/broadcasted through Multi System Operators. Payments in this regard were made as carriage charges for which payment of tax was deductible under section 194C of the Income Tax Act. As per definition of technical services given in Explanation to Section 9 of the Act, the deductee should have rendered manageri....