No Service Tax Leviable for providing ‘BAS’ by Cable TV Operator when Main Operator discharges Entire Service Tax Liability: CESTAT [Read Order]

No Service Tax - Service Tax - No Service Tax Leviable - No Service Tax Leviable for providing BAS - BAS - Cable TV Operator - No Service Tax Leviable for providing BAS by cable tv operator - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no service tax was leviable for providing Business Auxiliary Service (BAS) by the cable tv operator when the main cable operator discharged all the service tax liability.  Prime Cyber, the appellant assessee one of the cable tv operators providing business…

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