2010 (10) TMI 547

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..... ces - It is not very clear how the amount received by the appellant would be classifiable under Broadcasting Services - The contentions raised by the learned Counsel that on 10-7-2007, they had given detailed explanation as regards the amount received by them from the cellular companies for the SMSs, which transmitted the new clippings of the assesses - The show-cause notice is issued on 12-12-200 .....

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..... 77 ibid. 2. Heard both sides and perused the records. 3. The confirmation of the tax demand, interest thereof and the consequent penalties has arisen on the ground that the appellant has received amounts from the cellular phone operators, as a revenue sharing, in respect of SMS received by them in which the appellant herein gives the headlines of the news clippings. The adjudicating authority .....

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..... , we find that the lower authorities are trying to tax the amount received by the appellant from cellular/telephone companies. It is not very clear how the amount received by the appellant would be classifiable under Broadcasting Services, as the appellant is registered under the Broadcasting Services. Be that as it may, we also find strong force in the contentions raised by the learned Counsel th .....

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