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2016 (4) TMI 454 - CESTAT NEW DELHILiability of service tax - for the period April, 2003 to 13.07.2005 - Exclusive distributors of T.V. channels broadcast by the foreign broadcasters in India - Retained 15% of total subscription revenue collected through cable operators and MSOs and remitted the remaining revenue to the foreign broadcasters - Revenue contended that the respondent is not an MSO but a representative or agent for foreign broadcasters. Held that:- it is clear that the respondents were discharging service tax arising out of their role as agent of foreign broadcasters and there is no dispute on that account. It is found that the Board's Circular was wrongly interpreted so as to refer with reference to the services provided by the MSOs. It is also clear from the clarification issued by the Board that the charges recovered from the broadcasting agencies from MSOs for providing the signals had been made specifically liable to service tax from 16.06.2005. Therefore, the charges recovered from the broadcasting agencies from MSOs or Cable Operators were not liable to service tax prior to 16.06.2005. - Decided against the revenue
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