Cable TV Operator's Internet Service Deal with Sify Classified as Business Auxiliary Service, Affecting Tax Obligations.

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....BAS - cable T.V. operator providing internet services through their cable network to their clients - Nothing in the agreement suggests that the appellant and Sify have an agreement on Principal to Principal basis - in the present case based on the nature of the agreement the appellant is providing services to M/s Sify Limited which fall under the category of business auxiliary service.....