2006 (8) TMI 63

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....ber (J) (Oral)]. - The appellants are required to pay service tax of Rs. 39,98,460/-. 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 pro....

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....her than that of Cable Operator services and that "there is no shred of evidence produced by the assessee". 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 clarif....

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.... did not oppose to the prayer for remand of the matter. 5.On a careful 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 clearl....