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TMI Blog2017 (12) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... lar payments made by the assessee was upheld by the Tribunal We uphold the impugned order of the ld. CIT(Appeals) deleting the demand raised by the Assessing Officer for the alleged short deduction of tax at source by the assessee from the payments made towards channel carriage fees, up-l inking charges and Bandwidth charges and dismiss this appeal of the Revenue. - I.T.A. No. 2057/KOL/ 2014 - - - Dated:- 12-5-2017 - Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi , Judicial Member Shri R.K. Kureel , JCIT, D.R. , for the Department Shri Girish Sharma, FCA, for the assessee O R D E R Per Shri P.M. Jagtap, A.M.: This appeal is preferred by the Revenue against the order of ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of payment for any technical services and the same being in the nature of contractual payment, tax at source was deductible at 2% as per the provisions of section 194C. Reliance in support of this content ion was placed by the assessee on the decision of the Hon ble Delhi High Court in the case of CIT vs. - Estel Communications Pvt. Limited reported in 318 ITR 185. The Assessing Officer, however, found the said case law relied upon by the assessee to be distinguishable on facts. According to him, the provisions of sect ion 194C were general in nature, while the provisions of section 194J being special covering specific situation, the assessee was required to deduct tax at source at 10% instead of 2%. He, therefore, treated the assessee as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is clear that firstly these services in the nature of Channel Charges, Bandwidth charges and up linking charges paid by the Appellant were not specifically covered u/s 194J , prior to amendment introduced by Finance Act , 2012 by introduction of Explanation 6 to sect ion 9(1)(VI) and further that these provisions did not apply retrospectively on liability to deduct TDS, as the period in quest ion for the Appellant was Financial Year 2010-11. Therefore, the Submissions of the Appellant are found to be valid in this context and the demand raised by the A.O. on grounds that TDS was to be deducted under sect ion 194J is held to be not justified and the same is deleted . Aggrieved by the order of the ld. CIT(Appeals), the Revenue has prefe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the contractor and a specified person shall , at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to . 194J - fees for professional or technical services: (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying resident any sum by way of - (a) Fees for professional services, or (b) Fees for technical services, (c) Royalty, or (d) Any sum referred to in clause (va) of section 28, Shall , at the time of credit of such sum to the account of the payee or at the time of payment thereof in or by issue of a cheque or draft or by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Darpan (P) Ltd -vs- CIT [217 CTR 326J has held that telecasting on the programme was covered under section 194C of the Act . 9. In the background of the above discussion and following the precedent as above, we do not find any reason to interfere with the order of the Id. CIT(Appeals). Accordingly, we uphold the same . Since the facts in the case before us are identical , respect fully following the above precedent, we uphold the order of the ld.CIT(A) on this issue. Accordingly, this appeal of the revenue stands dismissed . Respectfully following the decision of the Coordinate Bench of this Tribunal in assessee s own case for AY 2010-11 on a similar issue, we uphold the impugned order of the ld. CIT(Appeals) deleting the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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