2023 (7) TMI 1182 - SCH - Service Tax

Levy of Service Tax - gross amount collected from the subscribers/ultimate customer or only on the gross amount received by them from the Local Cable Operators (LCOs) who are providing the content - It was held by CESTAT that it is concluded that the respondent is liable to pay service tax only on the gross amount received by them from LCOs. HELD THAT - There are no merit in these appeals. The Civil Appeals stand dismissed.