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2013 (12) TMI 860 - CESTAT NEW DELHIDemand of service tax - Business Auxiliary Service - carriage fee - Lease Circuit Service - whether charging carrier fees from different channels is covered under Business Auxiliary Service - Held that:- Appellants are undertaking the placement of channels of different broadcasters at desired frequency and carry the channel to the viewers through own cable network and by doing so, appellants facilitate better quality view of the channel. Better quality of channel enhances viewer ship of channel which amounts to promotion of broadcasting channel making the activity classifiable under Business Auxiliary Service (BAS) - BSS came into existence with effect from 01.05.2006 but period of dispute in the present appeal being the levy of service tax on carriage fee is for the period 2003-2004 and 2004-2005 that is prior to 01.05.2006 - activity of appellant in respect of carriage fees is liable to service tax under Business Auxiliary Service - Decided against assessee. Whether income received on account of Lease Rental on fiber optic cable network will be covered under Lease Circuit Service - Held that:- Commissioner (Appeal) in the impugned order has confirmed demand for entire period under the category of Telecommunication service. Since the Show Cause Notice was issued to the appellants under category of lease circuit service, lower authorities have gone beyond Show Cause Notice and matter needs to be remanded to original authority on this ground - We remand the matter back to original authority to decide the demand in respect of Leased Circuit afresh after giving an opportunity heaving to appellants - Decided in favour of assessee.
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