https://www.taxtmi.com/caselaws?id=326340 Amounts collected from MSOs and cable operators for permitting the right to receive broadcast signals were brought within the service tax net only from 16.06.2005. Before that date, such collections were not exigible to service tax, although amounts linked to other broadcasting activities continued to be governed separately under the existing levy. The attempted characterisation of the service provider as an MSO was rejected because it acted as an agent of foreign broadcasters and was already paying tax under that category. The Revenue's appeal therefore failed. en-us Fri, 01 Apr 2016 00:00:00 +0530 Sat, 19 Nov 2016 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326340 Amounts collected from MSOs and cable operators for permitting the right to receive broadcast signals were brought within the service tax net only from 16.06.2005. Before that date, such collections were not exigible to service tax, although amounts linked to other broadcasting activities continued to be governed separately under the existing levy. The attempted characterisation of the service provider as an MSO was rejected because it acted as an agent of foreign broadcasters and was already paying tax under that category. The Revenue's appeal therefore failed. Case-Laws Service Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326340