then these are downlinked to its footprint over India where the cable operators with the help of dish antennas receive the signals and distribute ... process included four persons, namely, TV channels (customers), the assessee, the cable operators and the viewers in India. It was submitted that all these persons
program produced etc. by TV
channel and dropping it the DTH/Cable operator for onward
relay to the ultimate viewers, which is called broadcasting ... programs.
10. Under the first business model, TV channel approaches
DTH/cable operators for telecasting its programs on its own
behalf. Under this model, revenue
magnetic waves through space or through cables, direct to home signals or by any other means to cable operator including multisystem operator or any other ... form by transmission through electromagnetic waves through space or cable to MSO/cable operators is an aspect covered as taxable and Distribution rights given
operator) or through the last mile career, the local cable operators (in case of multi-
system operators and HITS operators) and is then shared ... cable operator,
direct to home operator, multi system operator, head ends in the sky
operator; [HITS operators and multi system operators shall also, on
request
ESPN" channels through the
network of Indian cable operators. As per the terms of agreement,
ESPN India has to share 60% of the gross ... privity of contract or
any other type of relationship with cable operators through whom
ESPN India distributes Star Sports and ESPN Channels. The
Assessing Officer
exclusive distributor
of the above mentioned products to the cable operators and
other permitted systems on 'principal to principal basis'. The
'distribution ... allowed TIIPL (Indian Company) to
distribute the products to various cable operators and
ultimately to the consumers in India. The distribution
revenue collected by TIIPL
payment in
question was made by the assessee to the cable operators/
MSOs for placing the TV channels in the prime band in order ... into between the respondent- assessee and the
cable operators/ Multi System Operators (MSOs), that the
cable operators pay a fee to the respondent for acquiring
issue is whether 90% receipts relating to subscription received from cable operators as well as commission could be excluded from the profits of the business ... activity of Cable subscription requires spreading of hardware net work as well as co-ordination with large number of cable operators. The receipts from cable
carriage fee/ placement fee paid by the assessee to various cable
operators/MSO/DTH Service providers holding the service provided was work
within the meaning ... into between the respondent- assessee and the
cable operators/ Multi System Operators (MSOs), that the
cable operators pay a fee to the respondent for acquiring
cables, which also involves placing
them at certain. bents/frequencies, is an integral part of the
broadcasting process, which work is contracted to cable operators ... cables, which also involves placing them at certain
bands/frequencies, is an integral part of the broadcasting process,
which work is contracted to cable operators
