2008 (3) TMI 83

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....Balaji Networks as well as Revenue filled these appeals against the order passed by the Commissioner (Appeals). 3. Demand in respect of service provided by the appellants M/s. Shri Balaji Networks as cable operator. 4. Contention of the appellants is that addition of Rs. 3.84 lakhs for the period 2004-05 was wrongly made in assessable value on the basis of statements of different cable opera....

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.... service of cable operator as well as Multy System operator. Contention of the appellants is that the amount of Rs. 3.48 lakhs has been added in the assessable value on the basis of statement of various cable operators whereas this amount was not to be added for the year 2004-05 as the appellants started as M.S. operator in December, 2005 only. I find that various cable operators made statements r....