CESTAT set-aside penalty on Cable TV Operator for non-payment of service tax

Prime Cyber Vs Commissioner of Central Excise (CESTAT Chandigarh)

CESTAT Chandigarh recently addressed a case involving Cable TV Operators (CTOs) appointed by M/s SIFY to provide internet services to customers through cable. The Department alleged that the CTOs provided ‘Business Auxiliary Services’ and should be liable for service tax. Two show-cause notices were issued to the appellant, demanding service tax, which was later reduced on appeal.

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