2018 (7) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ramabhadran, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar After hearing both sides, we find that the issue in dispute pertains to demand of service tax and confirmation against the appellants herein on the ground that Satellite Television Asian Region Ltd. (STARL) have rendered broadcasting service to the appellant in India and a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e indeed done such transfer of rights to Star India Pvt. Ltd. They have also paid service tax liabilities in respect of the fees received from Star India Pvt. Ltd. However, when it comes to actual broadcasting i.e. transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, such transmission is not done by the appellant th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oducts of Time Warner Group companies to cable and broadcast entities and distribution of television programming services etc. The Tribunal went into the various limbs of the definition of "Broadcasting" in Section 2(c) of Prasar Bharati (Broadcasting Corporation of India) Act, 1990 and noted that the appellant did not have any technology for receiving signals or down linking facilities. ; that si....