9911796707
TMI Blog2017 (8) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 11-8-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri Raghavan Ramabhadran, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER Per: Bench The appellant, M/s.Vijay Television Pvt. Ltd. are engaged as an agent of M/s.Satellite Television Asian Region Ltd. (STARL for short), Hongkong for collecting broadcasting charges from the advertisers and sponsors under Broadcasting service, post-production activities under Video Tape Production services, production of programs under Programme Producer's Service , Business Support Service etc. and are registered with the Service Tax department. Appellant entered into Distribution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an sponsors is not covered under the definition of Broadcasting under Section 65 (15) of the Finance Act, 1994. (ii) In this regard, contents are uplinked by Star Asia Region FZ-LLC (owner of Vijay TV channel) with the help of an up-linking agency to the satellite and signals are down-linked by the MSOs/COs directly. (iii) Appellant does not receive or broadcast signals of the channel. MSO/COs receive signals with the help of activated smart cards through set top box. They pay subscription charges to Star India Pvt. Ltd. Activation of smart cards cannot be done by appellant. Service tax has been paid by appellant in respect of fees collected by them from Star India Pvt. Ltd. to the extent of ₹ 1,54,83,318/-. (iv) The is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency or organisation. Explanation - For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s done directly from abroad by Star Asia Region FZ-LLC, Dubai to the MSOs/COs. 4. The same issue had been considered by the Tribunal in the case of ESPN Software India (P) Ltd. Vs CST referred to supra . In the said case, the appellant No.2 was a subsidiary of M/s.Turner Broadcasting System Asia Pacific, Inc. Hong Kong and was engaged in import, promotion, marketing, distribution and sub distribution rights to the products of Time Warner Group companies to cable and broadcast entities and distribution of television programming services etc. The Tribunal went into the various limbs of the definition of Broadcasting in Section 2(c) of Prasar Bharati (Broadcasting Corporation of India) Act, 1990 and noted that the appellant did not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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