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    <title>2007 (4) TMI 638 - CESTAT NEW DELHI</title>
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    <description>Service tax liability on cable television services collected by a welfare society turned on the statutory meanings of taxable service, cable operator and cable service, together with the corresponding cable television law definitions. The appellate authority had not examined whether the society was duly registered as a cable operator or the effect of the amendment extending taxation to services provided to any person. Because those statutory and factual predicates were left insufficiently analysed, the order could not be sustained and the matter was remanded for fresh adjudication after hearing both sides.</description>
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      <title>2007 (4) TMI 638 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=163285</link>
      <description>Service tax liability on cable television services collected by a welfare society turned on the statutory meanings of taxable service, cable operator and cable service, together with the corresponding cable television law definitions. The appellate authority had not examined whether the society was duly registered as a cable operator or the effect of the amendment extending taxation to services provided to any person. Because those statutory and factual predicates were left insufficiently analysed, the order could not be sustained and the matter was remanded for fresh adjudication after hearing both sides.</description>
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      <pubDate>Thu, 05 Apr 2007 00:00:00 +0530</pubDate>
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