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2007 (12) TMI 152 - CESTAT, BANGALORECable operator – suppression of value of taxable services - clarification by Board 149/5/06, is applicable to broadcasting services not to cable operator – assessee plea that in respect of amount collected towards payments to pay channels, they are not liable to discharge tax liability, is not acceptable - not legally permissible to split up the amount collected from subscriber in the form of a taxable amount towards taxable service & non-taxable service – bonafide belief so penalty set aside
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