2006 (6) TMI 542

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....Vice President. - Heard both sides. 2. The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the demand of differential amount of Service Tax was dropped. 3. The respondent is a cable operator and liable to pay Service Tax under section 63 of the Finance Act. 4. The respondent admitted that they were charging Rs. 135 P.M. per connection from thei....