9911796707
TMI Blog2006 (10) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax - CWP No. 3094 of 2005 - - - Dated:- 9-10-2006 - [Judgment] - This judgment will dispose of CWP Nos. 3094 and 5617 of2005. 2 . The petitioners seek quashing of demand of service tax on the ground that service tax was not leviable on 'Multi System Operator' (MSO). Averments in CWP No. 3094 of 2005 may be first noticed. 3 . Respondent No. 3 is Multi System Operator providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, which you have been paying, as brought to our notice. However, now the Central Excise Department is claiming that w.e.f. 10-9- 2004, Multi System Operator is also liable to pay the service tax in relation to the cable services in his capacity as a Multi System Operator. We are enclosing herewith for your information the communication in this regard dated 18-2-2005 of the service tax departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to pay service tax-on advertisement service w.e.f. 16- 7-2001 under the category of broadcasting services." 4 . In CWP No. 5617 of 2005, identical averments have been made except that the petitioners themselves are Multi System Operators. 5 . Section 65(105) of Act 32 of 1994 defines "taxable service" as services specified therein. Clause (zs) specifies services "to a consumer, by a cable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e" has been redefined to mean service provided to "any person", it was not necessary that the cable operator must be providing services to "any customer". Definition of "cable service" under Section 65(22) is as per definition under Section 2(b) of the Cable Television Networks (Regulation) Act, 1995 which is: "cable service' means transmission by cables of programmes including retransmission by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that service tax is required to be paid twice on the same service is also without any merit in view of the stand taken on behalf of the State in the written statement to the effect that in terms of Cenvat Credit Rules, 2004, credit of the service tax paid on input services is available While paying service tax on output services. The same is also supported by Circular No. F. No. 02/8/2004- TRU da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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