Sum paid for satellite signals distributed to cable operators isn't subject to sec. 194C

IT : Where assessee having received satellite signals from 'S' Ltd., distributed same to cable operators by using his equipment DSR Digital Satellite Receiver without altering or modifying said signals, payment made by assessee to 'S' Ltd. after collecting it from cable operators did not fall within meaning of 'broadcasting and telecasting work' and, thus, assessee was not liable to deduct tax at source under section 194C while making said payment