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"Explanation 6 - For the removal of doubts, it is hereby clarified that the expression "process" includes and shall be deemed to have always included transmission by satellite (including up-lining, amplification, conversion for down-linking of any signal), cable, optic fibre or by any other similar technology whether or not such process is secret;"

We notice that the expression "process" includes and shall be deemed to have always included transmission by satellite, cable, optic fibre of any other technology. In the instant case, the assessee is engaged in the business of transmitting the television channels or signals by cable by receiving signals through satellite. Such kind of transmission (both receipt of signal and transmission of the same) is included in the definition of "Process" under Explanation 6, which has been inserted by the Finance Act, 2012 to remove the doubts. Since this Explanation starts with the words "for removal of doubts", in our view, it is clarificatory in nature and it would apply for the year under consideration also. As stated earlier, the transfer of all or any rights in respect of a "process" shall fall in the category of "royalty" as per clause (i) of Explanation 2. Hence, in our view, the payment made by the assessee as "Pay Channel Charges" shall fall in the category of "royalty" as defined in clause (i) of Explanation 2 to sec. 9(1) of the Act.