TMI Blog2008 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... e period prior to 10.09.2004, there was also an exemption notification 25/2004-ST dated 10.09.2004 by which the services provided to any persons by a multi system operator in relation to cable services was exempted – therefore, appellant is not liable to pay service tax during the relevant period - ST/386/2007 - 1164/2008-ST - Dated:- 14-8-2008 - Dr. S.L. Peeran, Member (Judicial) and Shri T.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services' After adjudication, for the relevant period, the Assistant Commissioner confirmed the demand in respect of the services like internet services and online information services. But as far as Cable Services is, concerned, he has given a finding that the during the relevant period the appellants were operating as Multi-System Operators (MSOs) and in terms of the law they were not liable fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter for review and issued a separate show cause notice with regard to the dropping of the demand in respect of the services rendered as "Cable Operators". In the impugned order, the Commissioner Service Tax has given a finding that the assessee had provided "Cable Operator Services" during the relevant period. He confirmed an amount of Rs. 22,53,376/- under provisions of Section 73 (1) (a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Advocate was that because of the department's insistence they had taken out registration and during the relevant period they were only "multi system operator". This fact taken into account by the lower authority to drop the proceedings. Our attention was also invited to the mention in the lower authority's order wherein he had perused the commercial tax registration certificate, according t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not in dispute that only w.e.f. 10.09.2004 the multi system operator was also brought under the service tax net for services rendered as cable operator. For the period prior to 10.09.2004, there was also an exemption notification 25/2004-ST dated 10.09.2004 by which the services provided to any persons by a multi system operator in relation to cable services was also exempted. In these circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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