AAMEET PURI Vs. UNION OF INDIA (UOI)

JUDGEMENT

(1.) THIS judgment will dispose of CWP Nos. 3094 and 5617 of 2005.

(2.) THE petitioners seek quashing of demand of service tax on the ground that service tax was not leviable on 'Multi System Operator' (MSO). Averments in CWP No. 3094 of 2005 may be first noticed.

(3.) IN CWP No. 5617 of 2005, identical averments have been made except that the petitioners themselves are Multi System Operators.