TMI Blog2009 (12) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal Adjudicating Authority by Commissioner (Appeals) to recalculate the taxable service receipts. Thereafter, the taxable receipts was recalculated as Rs. 8,04,848 and on this amount total amount of service tax payable by the appellant amounting to Rs. 47,298 with interest as applicable has been demanded and penalties under various sections of the Finance Act, 1994 have been imposed. Held that- The Cable Operator Service was brought into service tax category with effect from 16-8-2002 and appellant being an operator as only distributor of cable service provided by City Cables, the claim that they were under the bona fide belief that they would not be liable to pay tax, cannot be held to be totally wrong. Under these circumstances, I agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Adjudicating Authority by Commissioner (Appeals) to recalculate the taxable service receipts. Thereafter, the taxable receipts was recalculated as Rs. 8,04,848 and on this amount total amount of service tax payable by the appellant amounting to Rs. 47,298 with interest as applicable has been demanded and penalties under various sections of the Finance Act, 1994 have been imposed. 2. Heard both the sides. Learned advocate on behalf of the appellants submits that appellant had no intention to evade payment of service tax which becomes very clear from the different dates relating to search of the premises, issue of registration certificate and payment made by the appellant. He submits that he was under a bona fide belief that since he was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where service tax is paid with interest, proceedings are treated as concluded and no further show-cause notice is required to be issued. Learned DR on the other hand submits that appellant has been given sufficient opportunity to calculate the amount and pay it correctly. He pointed out that this is a second round of litigation and both the authorities below on the basis of calculation made by the appellant only have come to the conclusion that differential amount of service tax is payable. Further, he also submits that the claim that appellant was not given Customer Service Cards or copies thereof was never made earlier and therefore, at this stage this claim cannot be accepted. 3. I have considered the submissions made by both the sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought into service tax category with effect from 16-8-2002 and appellant being an operator as only distributor of cable service provided by City Cables, the claim that they were under the bona fide belief that they would not be liable to pay tax, cannot be held to be totally wrong. Under these circumstances, I agree with the learned advocate that no penalty was imposable. In view of the above observations, the matter is remanded back to the Original Adjudicating Authority, who shall allow the appellants to take copies of customer service cards, prepare the work-sheet card-wise and submit evidence to the department as to the actual taxable receipts and based on that the demand for service tax as well as interest shall be recalculated. The pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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