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2012 (4) TMI 471 - AT - Service TaxPenalty imposed u/s 76, 77 & 78 of Finance Act 1994 - Cable operator – period 1.9.03 to 31.3.06 – services taxable w.e.f. 16.08.2002 – assessee pleaded illiteracy, bona fide belief of non-taxability of said service and financial hardship – Held that:- Service tax together with interest is confirmed as not contested by the applicant. Tribunal in the case of Krishna Satellite Cable Network v. CCE [2008 - TMI - 31294 - CESTAT NEW DELHI] has held that there could be bona fide reasons on the part of the assessee, who was cable operator and was receiving signals from multiple system operator, as regards the fact of services not being taxable. In view of aforesaid, penalties are set aside – Decided in favor of assessee.
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