2018 (3) TMI 501

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....cate - for the Appellant Shri A. Cletus, Addl. Commissioner (AR) - for the Respondent ORDER Per: Bench The appellants are aggrieved by the order passed confirming the demand of service tax under "Broadcasting Service" for the period April 2003 to 17.4.2006. 2. On behalf of the appellant, ld. counsel Shri A.P. Madhava Rao submitted that by the impugned order demand of service tax has....

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....ocuments. Since the same was not alleged in the show cause notice, the appellant was not able to produce the documents before the adjudicating authority. He submitted that the confirmation has been made mainly based on the observation that the appellant owns the television channel under the name SS Music (Southern Spice Music). 3. The ld. AR Shri A. Cletus reiterated the findings in the impug....

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....tuated at Bhutan. The service was rendered for the video coverage of lottery draws conducted at the office of the Directorate of Lotteries, at Bhutan by uplinking through the satellite. These signals are uplinked in the process and shown in the channel for the benefit of the viewers. In para 5, the adjudicating authority has discussed the issue whether the services provided by the appellant is tax....

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....he content which would be broadcasted by M/s. Coxswain Technologies Ltd. on television channels. That appellants were allowed permission to take video coverage of the lottery tickets organized by Royal Government of Bhutan. Thus, appellants were engaged in the uplinking of the video signals relating to lottery draws organized by the Royal Government of Bhutan through earth station physically locat....