https://www.taxtmi.com/caselaws?id=391328 The Tribunal concluded that the appellants, cable operators, are entitled to exemptions under Notification No. 6/2005-ST and Notification No. 33/2012-ST, as they do not provide branded services. The extended period of limitation is not applicable, and no penalties are imposed. The appellants must pay service tax on the gross value of services received but can claim CENVAT credit for service tax paid to the MSO. The adjudicating authority is instructed to reassess the service tax liability based on data submitted by the appellants within 30 days. The appeal is disposed of accordingly. en-us Tue, 21 May 2019 00:00:00 +0530 Thu, 07 Nov 2024 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391328 The Tribunal concluded that the appellants, cable operators, are entitled to exemptions under Notification No. 6/2005-ST and Notification No. 33/2012-ST, as they do not provide branded services. The extended period of limitation is not applicable, and no penalties are imposed. The appellants must pay service tax on the gross value of services received but can claim CENVAT credit for service tax paid to the MSO. The adjudicating authority is instructed to reassess the service tax liability based on data submitted by the appellants within 30 days. The appeal is disposed of accordingly. Case-Laws Service Tax Tue, 21 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391328