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2018 (9) TMI 318 - CESTAT NEW DELHIClassification of services - advertising agency service - multi system operator services (MSO) - whether the said services would be taxable under the head Cable Operator service or not? - extended period of limitation - Held that:- The definition under section 65 (20) has been amended with effect from 10.9.2004, wherein multi system operator were also been included in the scope of ‘cable operator service’ - Service tax is leviable on the ‘multi system operator’ providers since 10.9.04 and as the appellants have been providing multi system operator services, they are very much covered under Section 65(20) of the Finance Act, 1994 under the ‘cable operator service’ - demand upheld. Extended period of limitation - Whether the extended time proviso, circumstances in which the appellant operated is invokable or not? - Held that:- The Since the assessee was very much paying service tax as well as filing the Service tax returns for the other services , they cannot claim that they were not aware about the changes that came into effect from 10.9.2004 - longer period of limitation is available to the Revenue. Appeal dismissed - decided against appellant.
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