TMI Blog2017 (3) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said category - they are not acting as a local cable TV operator in transmitting signals to the clients, neither they are involved in receiving satellite signals as a MSO - The Finance Act, 1994 borrows the definitions of ‘Cable operator’ and ‘Cable service’ from Cable Television Network (Regulation) Act, 1995. Considering scope of definition u/s 2 (aa) of the said Act there is a possib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically, they are involved in preparing local programmes for the network, entering into agreement with franchisees (local cable operators) and ensuring compliance with various local laws with reference to distribution of television signals. Proceedings were initiated against them which resulted in confirmation of service tax liabilities of ₹ 11,45,503/- against the appellant and imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility and availing credit for various inputs/services, presently they are not pressing against the tax liability. The learned Counsel submitted that considering the scope of work undertaken by them it is apparent that they had a bonafide belief regarding non-liability to tax as the services may not fall under the category of cable operator service . He also relied on the decision of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities of cable operator who is involved in distribution of television signals to various clients. Admittedly, the television signals received from satellite is managed and handled through various layers of persons/ activities till it reaches the ultimate customer. The appellant s role is as an intermediatory and apparently there could be a bonafide belief on their part regarding the tax liab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
