2006 (6) TMI 542

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..... Vice President. - Heard both sides. 2. The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the demand of differential amount of Service Tax was dropped. 3. The respondent is a cable operator and liable to pay Service Tax under section 63 of the Finance Act. 4. The respondent admitted that they were charging Rs. 135 P.M. per connection from the .....

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