Broadcasting services - STGU services - The supply of STBs ...

Case Laws Service Tax

July 31, 2023

Broadcasting services - STGU services - The supply of STBs cannot be categorized as a taxable service under the definition of ‘broadcasting’. Even considering the same as a taxable service under the category of STGU, the same cannot meet the requirement of levy of service tax in the case of the appellants inasmuch as the right to use the STBs were transferred by the appellants to the subscribers. - AT

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Broadcasting services - STGU services - The supply of STBs ...

Case Laws Service Tax

July 31, 2023

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