TMI Blog2006 (11) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... o penalty of ₹ 1,49,900/-(Rupees one lakh forty nine thousand nine hundred only) imposed upon the appellant for late payment of service tax and late filing of ST-3 returns. It is seen that the appellants were liable to pay service tax on Broadcasting Service w.e.f. 16-7-2001. They got themselves registered with the department. However, during the period July 2001 to July 2002. the tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lot of confusion, advertising agencies were not accepting their liability to pay service tax. The matter was resolved subsequently by the Indian Broadcasting Federation. It has been contended that even Doordarshan, owned by the Government had a huge problem in collecting the service tax from their clients. Inasmuch as, the appellant was going through a very lean phase because of the negative cash ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, taking into account the over all facts and circumstances including the fact on payment of tax before the issuance of the show cause notice and payment of interest. I reduce the personal penalty to ₹ 25,000/- (Rupees twenty five thousand only) but for the above modification in the quantum of personal penalty. The appeal is otherwise rejected. (Pronounced in Court on 30-11-06) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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