QUA- In the capacity or character of |
the appellant was liable qua broadcaster even before the amendment was brought about by the Finance Act, 2002. -
the question to be decided is whether the appellants qua service-receivers were liable for service tax during the aforesaid period. Ld. -
we are disposing of the appeal ex parte qua the assessee but on the merits after hearing the learned Departmental Representative and perusing the record.