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of <h1>Supreme Court Upholds Tribunal's Decision, Dismissing Civil Appeals in Customs and Excise Tax Dispute.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX - AURANGABAD Versus M/s DISH TV INDIA LTD.</h3> The SC dismissed the Civil Appeals, affirming the decision of the Customs Excise & Service Tax Appellate Tribunal. - COMMISSIONER OF CENTRAL EXCISE & ... Interpretation of statute - broadcasting services - STGU services - essence of services under the category of broadcasting and STGU, both under the un-amended definition of taxable service (effective up to 30.06.2012) and service under Negative List regime (w.e.f. 01.07.2012) - it was held by CESTAT that There are no merits in the impugned orders, in so far as the adjudged demands were confirmed on the appellants - HELD THAT:- The view taken by the Customs Excise & Service Tax Appellate Tribunal in the facts of the case is agreed upon - the Civil Appeals are dismissed. The Supreme Court dismissed the Civil Appeals after agreeing with the view taken by the Customs Excise & Service Tax Appellate Tribunal in the case.
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