2008 (3) TMI 154

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....esident,] - Heard both sides. 2. M/s. Shri Balaji Networks as well as Revenue filed 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....

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....ded. 6. I find that the appellants are providing service of cable operator as well as Multi 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 2004-05as the appellants started as M.S. operator in December, 2005 only. I f....