https://www.taxtmi.com/caselaws?id=1005 The amended definition of taxable service under Section 65(105)(zs) of the Finance Act, 1994 extended service tax to cable services provided by a cable operator to any person, including a Multi System Operator, and not only to a consumer or viewer. Reading that provision with Section 65(22) of the Finance Act and Section 2(b) of the Cable Television Networks (Regulation) Act, 1995, the HC held that liability was not confined to direct service to end consumers. The challenge based on double taxation was rejected because input service tax credit was available under the Cenvat Credit Rules, 2004, as recognised in the departmental circular. en-us Mon, 09 Oct 2006 00:00:00 +0530 Fri, 14 Mar 2014 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1005 The amended definition of taxable service under Section 65(105)(zs) of the Finance Act, 1994 extended service tax to cable services provided by a cable operator to any person, including a Multi System Operator, and not only to a consumer or viewer. Reading that provision with Section 65(22) of the Finance Act and Section 2(b) of the Cable Television Networks (Regulation) Act, 1995, the HC held that liability was not confined to direct service to end consumers. The challenge based on double taxation was rejected because input service tax credit was available under the Cenvat Credit Rules, 2004, as recognised in the departmental circular. Case-Laws Service Tax Mon, 09 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1005