Court Rules Downlinking Satellite Signals Not Subject to Service Tax Under Reverse Charge Mechanism; Broadcasting Definition Clarified.

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....Levy of Service Tax - Broadcasting service - transmitting signals from outside India - the contention of the Department that the down linking of the signals from the satellite is transmission of signals covered by the definition of ‘broadcasting’ and, therefore, leviable to service tax on the Appellant under a reverse charge mechanism cannot be accepted.....