2006 (10) TMI 30

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.... 2.The petitioners seek quashing of demand of service tax 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 ....

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...., Multi System Operator is also liable to pay the service tax in relation 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 providi....

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....of 2005, identical averments have been made except that the petitioners themselves 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-....

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....vices to "any customer". Definition of "cable service" under Section 65(22) is as per definition 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." 7.1Thus, the said definition also includes services provided by "Multi ....