Demand sustained as rendering of Broadcasting Service disguised under cover of uplinking service

Coxswain Technologies Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that agreement entered that the appellant is providing uplinking service for ‘SS Music channel’ and ‘Sur Sangeeth Channel’ is only a sham document. Appellant has disguised the rendering of Broadcasting Service under cover of uplinking service. Hence, service tax demand invoking extended period of limitation sustained. Facts- The appellant is engaged in operating television channel and also uplinking facility for third party and has obtained registration under the category of ‘B...