https://www.scconline.com/blog/post/2024/01/16/demand-of-service-tax-u-s-73-a-of-finance-ac-incorrect-when-broadcasters-service-tax-is-not-retained-cestat-legal-news/
Demand of service tax u/s 73-A of Finance Act, 1994 incorrect when broadcaster’s service tax is collected and not retained: CESTAT reiterates