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2011 (6) TMI 471 - AT - Service TaxWhether balance sheet figures shall ipso facto be measure of value for levy of service tax - cable operator service - Whether the service provided to T.V. viewers through cable network shall be called Broadcasting service and appellant is entitled to benefit of Notification No. 8/2001-S.T., dated 9th April, 2001 - held that:- When it is held that the appellant was broadcasting service provider and it has incurred tax liability as such service provider, it is entitled to the exemption benefit for the period from 16-7-2001 to 9-7-2004 under Notification No. 8/2001-S.T., dated 9th July, 2001. But it has incurred liability w.e.f. 9-7-2004 till 31-7-2005 under the taxing entry enacted under Section 65(105)(zk) of the Act when the exemption notification was rescinded. The appellant accordingly gets partial relief in respect arise of tax liability under issue No. 2, which shall be recomputed by Adjudicating Authority. Relief from penalty - held that:- It deserves lenient consideration since classification dispute was persisting and that was involving interpretation of law. The appellant gets full relief of penalty under Section 78 of the Act.
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