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Service Tax - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Levy of Service Tax - Broadcasting service - transmitting ...

Case Laws     Service Tax

July 13, 2020

Levy of Service Tax - Broadcasting service - transmitting signals from outside India - the contention of the Department that the down linking of the signals from the satellite is transmission of signals covered by the definition of ‘broadcasting’ and, therefore, leviable to service tax on the Appellant under a reverse charge mechanism cannot be accepted.

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