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2020 (1) TMI 941 - AT - Service TaxSSI Exemption - branded service or not - N/N. 6/2005-ST dated 1.03.2005 - Cable operator service - appellants were not paying service tax on the ground that they are not liable to pay service tax and did not get some registered with the department - Extended period of limitation - service tax on the gross value of the services or otherwise - CENVAT credit of service tax paid by the MSO. HELD THAT:- The issue is decided in the case of MS BLUE STAR COMMUNICATION, MS EK ONKAR DIGITAL SERVICES, MS SHARMA CABLE, MS EK ONKAR ENTERPRISES, MS SHIVA CABLE VERSUS C.C.E. & S.T. -LUDHIANA [2019 (2) TMI 1385 - CESTAT CHANDIGARH] where it was held that the appellant is not providing any branded service as MSO is supplying signal to the appellants which has been transmitted to the subscribers, in that circumstances, there is no relation of brand name to the ultimate customers. The appellants are not providing any branded service to the subscribers therefore, the appellants are entitled to avail the benefit of exemption N/N. 6/2005-ST dated 01.03.2005 and N/N. 33/2012-ST dated 20.06.2012. Thus, the appellant is entitled for exemption under Notification No. 6/2005-ST dated 01.03.2005 and Notification No. 33/2012-ST dated 20.06.2012 - the extended period of limitation is not invokable. Consequently, no penalty is imposable on the appellant - the appellant is liable to pay service tax on the gross value of services received by them and is entitled to avail cenvat credit of service tax paid on the amount remitted to the MSO. The adjudicating authority shall quantify the demand for the period within the period of limitation on production of data of services provided by the appellant of cable services to the subscribers within the 30 days of receipt of this order on which the appellant shall paid the service tax, if payable. Appeal allowed by way of remand.
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