9911796707
TMI BlogModification of ActX X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 (32 of 1994) shall be deemed to have had effect subject to the following modifications, namely:- in section 65,- (i) for clause (13), the following had been substituted, namely:- '(13) "broadcasting" has the meaning assigned to it in clause (c) of section 2 of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 (25 of 1990) and also includes programme selection, scheduling or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sation, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting broadcasting charges on behalf of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be a taxable service in relation to broadcasting, even if the encryption of the signals or beaming thereof through the satellite might have taken place outside India;". (2) Any action taken or anything done or omitted to be done or purport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Bill, 2002 receives the assent of the President, and in the event of non-payment of such service tax so recoverable, interest at the rate of fifteen per cent, per annum shall be payable, from the date immediately after the expiry of the said period of thirty days, till the date of payment. Explanation- For the removal of doubts, it is hereby declared that no act or omission on the part of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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