Section 65 of the Finance Act, 1994 - Cable operator

Last updated: 15 October 2007

Court :
CESTAT, NEW DELHI BENCH

Brief :
Section 65 of the Finance Act, 1994 - Cable operator - Whether if a society is a cable operator and provides cable services as understood under section 2(b) of Cable Television Networks (Regulation) Act, 1995 to a customer and to any person, it would be providing taxable service so as to attract provisions of section 65(105)(zs) as amended from 10-9-2004 - Held, yes [Para 5] >> Facts The assessee was a registered society from whom the adjudicating authority demanded service tax in respect of taxable service provided by it to its members on payment of monthly subscription under the category of ‘Cable Operator’s service’. A penalty was also imposed upon the assessee. On appeal, the Commissioner (Appeals) set aside the demand holding that the activities of the society were not for the purpose of making money or for any commercial consideration, and that it was a welfare society. On revenue’s appeal :

Citation :
Commissioner of Central Excise, Jaipur-II v. Anubhagya Welfare Society