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2016 (11) TMI 283 - CESTAT MUMBAIDemand - Whether the service tax is liable to be paid on the Entertainment Tax in the case of Cable Operator Service - Held that: - the appellant have submitted the details of the payment of Entertainment Tax made to the government authority through their bank account. It appears that the appellant have not submitted all the documents before the lower authority - even though the Entertainment Tax amount is not shown separately in the bills, but it is proved from the challan and payments particulars that the Entertainment Tax has been paid by the appellant to the concerned government authority, the amount of Entertainment Tax shall not be liable to service tax - Appeal is disposed of by way of remand.
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