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(vi) the rendering of any services in connection with the activities referred to in su- clauses (i) to (iv), (iva) and (v)."

We notice that clause (i) of Explanation 2 includes the expression "Process". We further notice that the Finance Act, 2012 has inserted Explanation 6 below clause (vi) of sub-section (1) of sec. 9 defining the word "process". The said Explanation 6 reads as under:-

"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;"