2024 (1) TMI 830 - SCH - Service Tax

Interpretation of statute - broadcasting services - STGU services - essence of services under the category of broadcasting and STGU, both under the un-amended definition of taxable service (effective up to 30.06.2012) and service under Negative List regime (w.e.f. 01.07.2012) - it was held by CESTAT that There are no merits in the impugned orders, in so far as the adjudged demands were confirmed on the appellants - HELD THAT - The view taken by the Customs Excise Service Tax Appellate Tribunal in the facts of the case is agreed upon - the Civil Appeals are dismissed.