[Order per : S.S. Kang, Vice-President]. - Heard both sides. The appellant filed this appeal against the order-in-appeal passed by Commissioner (Appeals). In this case the demand of service tax was confirmed on the appellant.
2. The contention of the appellant is that it is a Welfare Association of Employees of National Thermal Power Corpn. at Sidhi and they were running a club, library etc. and also providing cable connection to their members only. The contention is that all the infrastructure assets including dish antenna and cabling etc. is owned by NTPC-Vindhyachal and monthly aid is also provided by NTPC for meeting the recurring expenditure. The contention is that the members of society are only contributed Rs. 40/- per month towards the subscription. The contention is that as the appellants cannot be held that they are cable operators as the infrastructure and assets provided by the NTPC-Vindhyachal and the Welfare Association is only maintaining that infrastructure.
3. The contention of the revenue is that as per the provision of Section 65 of the Finance Act “Cable Operator” means as assigned to in clause (b) of Section 2 of the Cable Television Network (Regulation) Act, 1995. As per the act that any person who provides cable services through television network or otherwise controls or is responsible for the management and operation of a cable television network. The contention is that as the appellants are managing and providing the cable television network, therefore, they are liable to pay Service tax.
4. In this case the Commissioner has remanded the matter to the adjudicating authority to decide the tax liability after verifying the fact whether members are paying Rs. 40/- or Rs. 200/- per month. The contention before us is also that the infrastructure assets including dish antenna and cabling etc. is owned by NTPC-Vindhyachal and monthly aid is also provided by NTPC. In these circumstances whether the present appellant who is a Welfare Association of NTPC, Sidhi is a cable operator or NTPC, is to be examined. In the light of the contentions made by the appellant as the matter is already remanded to the adjudicating authority by the Commissioner (Appeals), therefore, the adjudicating authority will now decide the issue afresh whether appellants are covered under the scope of cable operators as provided under the Finance Act. The adjudicating authority will decide the matter after affording an opporting of hearing to the appellant. The appeal is disposed of by way of remand.
(Order dictated in the open Court.)