entertainment he/she enjoys at
home through a cable TV connection. In fact, cable TV
operators with 7500 consumers in rural areas are maintaining ... levy of luxury tax
on cable TV connections but for the amendment in 2010
exonerating cable TV operators with less than 7500
connections. As already
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
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
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
throughout India. Cable channel run and owned by assessee-company is called 'Siti Cable'. The appellant gets subscriptions from cable operators using ... appellants network on the basis of connectivity declared by the cable operators to TV homes. There is agreement between the appellant and the cable operators
smaller operators have joined together to form all Kerala Cable Operators Association and their office bearers have filed an affidavit ... cable system is of international standard absorbing advanced technologies and consequently the investment when compared with the network of other cable operators is substantially high
channel was distributed/broadcasted by the
assessee through cable operators. Accordingly, the assessee company had contracted with
various cable operators/multi system operators for carrying ... said
amount was paid towards "carriage fees" to the cable operators for placing its channel on
different frequency bands. On the said
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 ... failed to appreciate that the cable operators
/MSO/DTH service providers had not provided mere
standard service of transmitting the signals of
assessee
Central Government for operation as Multi System Operator (MSO) for operating a control room and to provide signals to cable operators in DAS notified areas ... Service provider"..
14. As per the Cable Television Networks Rules,1994, a Cable Operator is a person who is licensed under a different enactment
