2019 (1) TMI 1234

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....ad Casting Services". On verification of records, it is alleged by the department that the appellant is earning revenue through SMS from cellular phone operators like M/s Reliance Cellular, Airtel, Hutch, Idea, BSNL. These operators facilitate their customers to view the news through mobile phones as per agreement made with cellular phone operator. The appellant broadcasts a scrolling advertisement at the bottom of the screen during the programme quoting the name of the operator and SMS code to enable the customers of such cellular company to view the news through their mobile phones. A show cause notice was issued to the appellants proposing to demand of Service tax of an amount of Rs. 1,76,443/- on the value of taxable services received b....

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....e service under which the demand has been raised as Broadcasting services under Section 65(105)(zzzx). The definition of the broadcasting services will not cover the activity for which the appellant is paid by the cellular/telephone companies. He would also submits that on limitation the entire demand needs to be set aside, in as much non-payment of service tax, if any, by appellant has within the knowledge of tax authorities as the Department letter dated 08.06.2007 which was an audit report of the records of the appellant indicated so. Despite such letter being on record, a show cause notice was issued on 12.12.2008 by invoking extended period and demanding tax for the period 2005-2006 to 2007-2008. He would submit that the records having....

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....pictures, images and sound of all kind by transmission of electro-magnetic waves through space or through cables intended to be received by the general public either directly or indirectly through the medium of relay stations and all its grammatical variations and cognate expressions shall be construed accordingly. The taxable service is any service provided to a client, by a broadcasting agency or organization in relation to broadcasting, in any manner." It can be seen that the taxable services which is contemplated in the provisions, is that broadcasting services would mean that said services needs to be rendered to a client, by a broadcasting agency or organization in relation to broadcasting, in any manner. In the case in hand, the ap....