2008 (1) TMI 306

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....ri K. Sambi Reddi, JDR, for the Respondent. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Rs. 22,53,376/- and penalty of Rs. 34/- lakh. They contend that they were covered under the category of Multi-System Operator (MSO) for the period August 2001 to April 2004. Their contention is that in terms of the Board Circular No. F.B.11/1/2002-TRU dated 1-8-200....

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....getting the programmes from/through pay channels and free to air channels, in view of this position, the learned Counsel submits that they are not required to discharge Service Tax, as the Service Tax on MSO came into effect only from 10-9-2004. 3. The learned JDR defends the order and reiterates the findings given by the authorities and submits that the order is correct and they should be put ....