https://www.taxtmi.com/caselaws?id=863 An amended cable-service definition extended taxable service to services provided by a cable operator, including a Multi System Operator, so liability was not confined to services rendered directly to viewers or consumers. On that construction, the Multi System Operator was liable to service tax on the covered cable services. The plea of double taxation also failed because the input tax credit mechanism allowed credit of service tax paid on input services against output tax, and the available administrative clarification supported that position. The challenge to the service tax demand therefore failed on merits. en-us Mon, 09 Oct 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=863 An amended cable-service definition extended taxable service to services provided by a cable operator, including a Multi System Operator, so liability was not confined to services rendered directly to viewers or consumers. On that construction, the Multi System Operator was liable to service tax on the covered cable services. The plea of double taxation also failed because the input tax credit mechanism allowed credit of service tax paid on input services against output tax, and the available administrative clarification supported that position. The challenge to the service tax demand therefore failed on merits. Case-Laws Service Tax Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=863