TaxTMI 
TaxTMI 
2006 (10) TMI 11
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....ax on the ground that service tax was not leviable on 'Multi System Operator' (MSO). Averments in CWP No. 3094 of 2005 may be first noticed. 3. Respondent No. 3 is Multi System Operator providing TV signal to the petitioner and other cable operators, who in turn provide cable services to residents. Service tax is leviable under the provisions of the Finance Act, 1994 (Act 32 of 1994) as amended b....
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....tion to the cable services in his capacity as a Multi System Operator. We are enclosing herewith for your information the communication in this regard dated 18-2-2005 of the service tax department. In light of the above, we hereby intimate that service tax @ 10.2% would be charged upon you on the bills raised by us for providing TV signals. You are called upon to deposit the due service tax on or....
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....es are Multi System Operators. 5. Section 65(105) of Act 32 of 1994 defines "taxable service" as services specified therein. Clause (zs) specifies services "to a consumer, by a cable operator in relation to cable services". The words "to a consumer by a cable operator", were substituted by Finance Act, 2004 w.e.f 10-9-2004 by the words "to any person by a cable operator including a Multi System O....
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....tion under Section 2(b) of the Cable Television Networks (Regulation) Act, 1995 which is: "cable service' means transmission by cables of programmes including retransmission by cable of any broadcast Television signals." 7.1 Thus, the said definition also includes services provided by "Multi System Operator". It is further pointed out that there is no system of double burden as Cenvat Credit Rul....