On the basis of survey the AO held that payments made by assessee to Multi System Operators on account of channel carriage fees and other payments related to Up-linking charges and down-linking charges, Bandwidth and Air Time charges were covered by S. 194J since such payments were in nature of fees for professional and technical services and the assessee was held responsible for short deduction and interest thereon and also levied penalty under S. 271C and 221(1) of the Act. CIT (A) deleted the addition, which is up held by the Tribunal. On appeal by the revenue the Court held that, payments made to Multi System Operators on account of channel carriage fees and other payments related to Up-linking charges and down-linking charges, Bandwidth and Air Time charges is not in the nature of fees for technical services. Accordingly the   levy of penalty is held to be not valid.