2006 (8) TMI 36

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....98,460/-.According to the Department, the appellants are carrying on the activity of Cable Operator services. They had received 'feed charges and subscription' income attracting service tax, as the same was not discharged. Demands have been raised. Further, demands have been raised with regard to Broadcasting services provided by them. 2.The learned Counsel submits that an amount of Rs.18,484/-....

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....dence produced by the asasessee". 4. The learned Counsel attacks JDR's submission by contending that they are not carrying on the activity of Cable Operators but the Cable Operators were getting the services from them and the Cable Operators were servicing it to the customers. He refers to the Board's Circular which clarifies that the Cable Operator rendering services to the customers alone is ....

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....ul consideration and perusal of the paper-book, we see from the records that appellants had produced evidence to show that they were providing services to the Cable Operators and the Cable Operators in turn were providing the services to the subscribers/consumers. The Board's Circular F.No. B1/2002-TRU dated 1-8-2002 has clearly clarified that service tax is liable to be paid by the Cable Operator....