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2012 (6) TMI 692 - AT - Service Tax‘Cable Operators Service' - re-transmission of TV signals to various cable subscribers - SCN issued for recovery of service tax and and also for commission received from their signal supplier under the category of ‘Business Auxiliary Service' - assessee contended that if the services of signal received by them is considered as ‘input service', their tax liability will be nil - Held that:- If the appellants had paid the service tax for obtaining signal from their service provider they are entitled for ‘input service' credit. If the service tax has been paid by the appellants on input service is equal to the service tax liability, the same has to be verified from the records of the appellants. In view of aforesaid, matter is remitted back to the adjudicating authority for fresh adjudication. Further, appellant is directed to pay interest on admitted under the category of ‘Business Auxiliary Service' and ‘Renting of Immovable Property Services'.
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