that 'service tax is leviable to
be paid by the cable operator ... providing services to ultimate subscriber
of the cable service. As they are providing signals to cable operators
and they are not in the service
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ST/2573/2012
under the category of Cable Operator Service. On audit of their
records, it came to the knowledge ... gross taxable value of service rendered under the category of
'Cable Operator's Service' provided by them to the consumers
during
materials. The respondents retained 15% of total subscription revenue collected through cable operators and MSOs and remitted the remaining revenue to the foreign broadcasters ... broadcasting agencies or organizations or their agents from multisystem operations and cable operators only with effect from 16.06.2005, has further been clarified by Central Board
service tax liability under the category of Multi System Operator and Cable Operator services.
4. During the period 2007-08 to 2010-11 the appellant ... cable laying charges under erection, commissioning and installation service is also incorrect as also taxing the customers would fall under the category of cable operator
placed on a register seized from Madurai Cable TV Communication (MCTC) to hold that each individual cable operator had 350 connections. Author of this register ... hold that payment for each Sumangali Cable Vision connection was Rs.172/- and, therefore, each individual cable operator had collected
service provided by the appellants M/s. Shri Balaji Networks as cable operator.
4. Contention of the appellants is that addition of Rs. 3.84 lakhs ... made in assessable value on the basis of statements of different cable operators. Contention is that as for the year 2004-05 the appellants
magnetic waves through space or through cables, direct to home signals or by any other means to cable operator including multisystem operator or any other ... magnetic waves through space or through cables, direct to home signals or by any other means to cable operator including multisystem operator or any other
Cable Operator Service
5,992
-
-
510
Total ... storage and warehousing service, event management service, works contact service and cable operator service was held to be not an eligible input services for providing
both sides.
3. The Respondent was engaged in providing service of cable operator. The original Authority held that during the period from ... submits that there was dispute about taxability of service on the cable operators and their association has taken up with the higher Authorities. Once
magnetic waves through space or through cables, direct to home signals
or by any other means to cable operator including multisystem operator
or any other ... electromagnetic waves through space or through cables, direct
to home signals or by any other means to cable operator,
Including multisystem operator or any other
