2012 (6) TMI 692

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.... For Respondent: Shri Y K Agarwal, Supdt. (AR) Per: Ashok Jindal: The appellants are in appeal against the impugned order. They have also filed a miscellaneous application for producing additional evidence on record. 2. The brief facts of the case are that the appellants namely M/s Sai Star Distributors were operating as Multi Service Operator (MSO) in TV cable operation business as a com....

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....es, we are of opinion that the matter has to go back to the adjudicating authority. Therefore, we take up the appeal as well as the stay application together for disposal. 4. The learned Consultant for the appellants submits that the appellants are not aware of the fact that they are providing taxable service, therefore, they did not discharge service tax liability. They are getting signal for ....

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....ngs of the adjudicating authority. 7. Considered the submissions and perused the records. 8. We are of the view that, if the appellants had paid the service tax for obtaining signal from their service provider they are entitled for 'input service' credit. The issue was not raised before the adjudicating authority. If the service tax has been paid by the appellants on input service is equal t....