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2012 (10) TMI 102 - AT - Service TaxCondonation of delay – appellant submitted that order was kept in an irrelevant file without any note as to the date of receipt of the order - escaped notice of appellant. Inward register maintained by appellant indicated that appeal papers were received on 4-3-2010 and appeal was filed on 20-5-2010 – Held that:- Condonation of delay filed by the appellant. In view of the above, the delay is condoned and the appeal is admitted Service tax demand with interest and penalty – alleged that appellant was ‘programme producer’ - According to the appellant, it had sold soft items which were recorded in respect of various topics including Siddha medicines, agricultural tips, religious and spiritual speeches and used the same in their TV channel during 2001 to 2004 – Held that:- Programmes were recorded by the appellant and was used. Such an event resulted in providing of taxable service as a programme producer when those were meant for telecasting or disseminated by transmission through electronic device and were received by general public - appellant is directed to make deposit
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