https://www.taxtmi.com/caselaws?id=4371 Cable operator service receipts for pay channels were held liable to service tax on the gross amounts collected, because the departmental clarification cited by the assessee concerned broadcasting services and did not exclude part of the receipts from the taxable value. The taxable amount was required to be recalculated on a cum-tax basis. Penalties were not sustained, as the assessee's bona fide belief that tax was not payable on pay-channel collections made penal action unwarranted, though statutory interest remained payable. en-us Wed, 12 Dec 2007 00:00:00 +0530 Sat, 04 Jul 2015 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4371 Cable operator service receipts for pay channels were held liable to service tax on the gross amounts collected, because the departmental clarification cited by the assessee concerned broadcasting services and did not exclude part of the receipts from the taxable value. The taxable amount was required to be recalculated on a cum-tax basis. Penalties were not sustained, as the assessee's bona fide belief that tax was not payable on pay-channel collections made penal action unwarranted, though statutory interest remained payable. Case-Laws Service Tax Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4371