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
Commissioner (Appeals), Jaipur. The appellant is engaged in the activity of cable operator services. They hold registration under the above category and paid service ... registered for payment of service tax in the category of cable operator services. Service tax is payable on the consideration received by the cable operator
such services are availed for optimum utilization of office space.
(h) Cable Operators Services: The appellant provides its services from various locations in India ... Cable Operators services are essential for the appellant to be constantly updated with news, outrage, unusual events etc. and take immediate steps/ initiate backup plant
Finance Act, 1994. The appellant is a cable operator and was duly registered with the Revenue for the said purpose. The service tax liability ... returns was a pattern adopted by most of cable operator service providers. In the absence of any positive evidence to reflect malafide on the part
Padmanabhan:
The appellant is a service provider of net and cable operator services. The appellant used to receive services from M/s. Win Cables ... penalty imposed.
5. We note that the Service Tax amount on cable operator was introduced on 16.8.02. In the present case, the demand of Service
service tax was due to the bonafide belief that the multi system operator (MSO) was liable to pay the tax, and as such, the appellant ... impugned order and further submits that the service tax on cable operator service was brought into the taxing net w.e.f. 16.08.2002 and even
case are that the appellants were providing service under category of cable operator, multi-system operator and advertising agency services. They failed to pay service
Commissioner of Service Tax Appellants
Jaipur
Vs.
M/s. Akash Ganga Cable Network Respondent
Appearance:
Shri Sanjay Jain, AR for the Appellants
Shri Yash Dhadda ... that the respondent is a service provider under the category of cable operator services since 13.11.2002 and was filing Service Tax return by reflecting only
Civil Enclave/Airport Operators Service
(c) Authorized Service Stations
(d) Cable Operator Service
(e) Club or Association Service
(f) Health Club & Fitness Centre
