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2018 (8) TMI 554 - AT - Service TaxCENVAT Credit - service received from MSO - cable operator service - appellant were under bonafide belief that since MSO was brought into tax net, the MSO are supposed to pay the service tax and the appellant was not required to pay the service tax on the same service, and therefore, during the period April 2005 to August 2006 they have not discharged the service tax - Held that:- If the appellant is entitled to the Cenvat Credit accordingly the demand of Service Tax should stand reduced to that extent. As regard entertainment tax, there is a finding of the adjudicating authority that though they made a submission but no evidence was adduced in this regard. The Ld. Counsel has invited our attention to Chartered Accountant Certificate by which it appears that they have paid the entertainment tax - If it is found correct, the gross value should stand reduced to the value of entertainment tax and the Service Tax demand should be computed accordingly. The appeal by way of remand to the adjudicating authority for passing a fresh order.
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