Appellant Acts as Signal Conduit, Not Providing Branded Service; Relevant for SSI Exemption in Service Tax Analysis.
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....SSI Exemption - branded service or not - the appellant is not providing any branded service as MSO is supplying signal to the appellants which has been transmitted to the subscribers, in that circumstances, there is no relation of brand name to the ultimate customers. The appellants are not providing any branded service to the subscribers....




TaxTMI
TaxTMI