TMI Blog2010 (7) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant shall fall under first proviso to Section 4 of Indian Telegraph Act, 1885 and shall be liable to pay service tax - Held that: - no evidence before him to notice that there were less than 300 lines provided by the appellant - appellant's claim that it has provided less than 300 lines was discarded and providing of 500 lines was upheld - appellants claimed that the record for the subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to prove his stand. It is also recorded that hearing was granted de novo due to change of adjudicating authority. He came to conclusion that there was a liability of service tax on the appellant for providing telecommunication service as telegraph authority. We find the meaning of such authority from the Indian Telegraph Act, 1985 which was adopted by the Finance Act, 1994. When there was no ano ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95;Penalty of Rs. 1000/- (Rs. One Thousand Only) upon the party under Section 77 of the Act was imposed. (vi) Penalty of Rs. 7,04,000/- (Rs. Seven Lacs Four Thousand Only) upon the party under Section 78 of the Act was imposed. (vii) I impose a penalty of Rs. 500/- (Rs. Five Hundred Only) upon the party under Section 75A of the Act. (viii) I impose a penalty of Rs. 1,76,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Telegraph Act, 1885 and shall be liable to pay service tax. The authority also found that taxable service was provided by the appellant. There was no evidence before him to notice that there were less than 300 lines provided by the appellant. Show cause notice alleged that there was suppression of facts and the appellant could not come out with clean hand to place any evidence in support of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant comes to notice we do not consider it proper to keep the matter pending. 5. Absence of the appellant on various occasions is also coming out from the order sheet beginning from 2008 and finding no consciousness of the appellant to prosecute the appeal we dismiss the same when that is devoid of merit. We order accordingly. (Dictated pronounced in the Open Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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