2006 (8) TMI 63

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..... Final Order No.1420/2006 and Stay Order No887/2006 - Dated:- 31-8-2006 - [Order per : S. L. Peeran, Member (J) (Oral)]. - The appellants are required to pay service tax of Rs. 39,98,460/-. According to the Department, the appellants are carrying on the activity of Cable Operator services. They had received 'feed charges and subscription' income attracting service tax, as the same was not dischar .....

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..... that there is no confirmation/certification by the customers that the assessee had provided services other than that of Cable Operator services and that "there is no shred of evidence produced by the assessee". 4.The learned Counsel attacks JDR's submission by contending that they are not carrying on the activity of Cable Operators but the Cable Operators were getting the services from them and .....

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..... rators and in turn Cable Operators were ultimately giving services to the subscribers. The learned JDR did not oppose to the prayer for remand of the matter. 5.On a careful consideration and perusal of the paper-book, we see from the records that appellants had produced evidence to show that they were providing services to the Cable Operators and the Cable Operators in turn were providing the se .....

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