TMI Blog2012 (6) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... see contended that if the services of signal received by them is considered as ‘input service', their tax liability will be nil - Held that:- If the appellants had paid the service tax for obtaining signal from their service provider they are entitled for ‘input service' credit. If the service tax has been paid by the appellants on input service is equal to the service tax liability, the same has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting as Multi Service Operator (MSO) in TV cable operation business as a commission agent and distributor of M/s Win Cable Datacom Pvt. Ltd. by retransmitting TV signals to various cable subscribers. For these services, they were earning commission from the signal supplier on which they were not paying the service tax. As the activity undertaken by the appellants falls under the category of Cab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they did not discharge service tax liability. They are getting signal for retransmission from M/s Win Cable and M/s Datacom Pvt. Ltd. and were paying the charges for the same along with service tax to them. The learned Consultant further submits that the payment of service tax was not paid to the government only because they paid the service tax to the signal supplier. If the services of signal re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax has been paid by the appellants on input service is equal to the service tax liability, the same has to be verified from the records of the appellants. 9. In view of these observations, we find that the matter should go back to the adjudicating authority for fresh adjudication with a direction to the appellants to produce all the relevant records before the adjudicating authority on o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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