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2016 (9) TMI 188 - AT - Service TaxEvasion of service tax business auxiliary services broadcasting services - multi system operator - cable operator services erection, installation and commissioning advertisement and channel promotion receipts - Demand of service tax on set top boxes Held that: - the amount is charged as lease rentals from the customers and the same is received by the appellant. Set top boxes are integral part of the services provided by the appellant as the same enhanced the receipt of the signals by the customers of the appellant service tax to be levied. Extended period of limitation interest Held that: - appellant had not recorded the amounts received by him and declared to the department in the returns filed by them. In the absence of any such declaration of the amounts in their returns, Revenue would not be in a position to come to a conclusion that the said amounts are taxable - extended period correctly invoked demand of interest upheld. Imposition of penalties Section 76, 77 and 78 of the Finance Act, 1994 Held that: - penalties cannot be imposed simultaneously under Sections 76 and 78. Here, penalty is imposed under Section 76 up to May 2008 and for the subsequent period he has not imposed any penalty under Section 76 but under Section 78 penalty rightly imposed. Appeal rejected decided against appellant.
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