https://www.taxtmi.com/caselaws?id=792535 A local cable operator retransmitting television signals through an MSO remains independently liable to service tax on the taxable service rendered to subscribers, and the MSO's tax payment does not remove that liability. Threshold exemption under Notification No. 33/2012-ST was unavailable where the preceding year's taxable value exceeded the prescribed limit. CENVAT credit of service tax paid by the MSO was not admissible because the prescribed credit conditions and time limit were not satisfied. The tax demand for the short-paid period and the penalties were sustained, while the excess tax paid for the earlier period was directed to be adjusted against the later liability. en-us Tue, 26 May 2026 00:00:00 +0530 Fri, 29 May 2026 10:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792535 A local cable operator retransmitting television signals through an MSO remains independently liable to service tax on the taxable service rendered to subscribers, and the MSO's tax payment does not remove that liability. Threshold exemption under Notification No. 33/2012-ST was unavailable where the preceding year's taxable value exceeded the prescribed limit. CENVAT credit of service tax paid by the MSO was not admissible because the prescribed credit conditions and time limit were not satisfied. The tax demand for the short-paid period and the penalties were sustained, while the excess tax paid for the earlier period was directed to be adjusted against the later liability. Case-Laws Service Tax Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792535