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TMI Blog2015 (5) TMI 983X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of registration certificate on the ground that they were only undertaking up-linking services for which there was no service tax levy. As per the advice of their counsel, the applicant had again obtained registration under the category of "Business Support Service" w.e.f. 1.5.2006. Since September 2006, the applicant is filing returns. In 2010, the audit party visited the applicant's premises. During scrutiny of the records, the said officers found that the applicant accounted the income under the head of "allotment of airtime and uplink income" covered under the category of "broadcasting service", came into effect from 16.7.2001. Accordingly, a show cause notice dt. 22.10.2010 was issued proposing demand of service tax of Rs. 1,03, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the beginning, they were not rendering any broadcasting service and therefore demand is not sustainable. He submits that they have paid service since 1.5.2006 under the category of Business Support Service. It is further submitted they paid Rs. 4,90,003/- which was not appropriated by the adjudicating authority and the demand is not properly quantified. It is also contended that reimbursement of loans were included in the demand. It is further submitted that entire demand is time-barred as there is no suppression of facts with intent to evade payment of tax. It is submitted that notice was served beyond the extended period of limitation of 5 years. It is submitted that notice was served on 24.10.2010 by affixing outside the office premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber dated 3rd June 2003 whereby permission was conveyed to M/s.Coxswain Technologies Ltd. to uplink your TV channel namely "COXSWAIN" from India through VSNL, Mumbai, the undersigned is directed to convey no objection of this Ministry to change the name of your channel from "COXSWAIN" to ''SS MUSIC". All other terms & conditions, as contained in the permission letter dated 3.6.2003, would continue to apply." (Emphasis supplied) On perusal of the above letter, we find that the applicant got the permission to up-link their own TV channels. It is noted that P&L Account for the year ending 31.3.2005 showed fees for allotment of airtime and up-linking charges separately. Thus it is clear that applicant had been collecting fees fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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