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2017 (3) TMI 563 - AT - Service TaxPenalty u/s 77 and 78 of FA, 1994 - cable operator service or not? - waiver of penalty by invocation of section 80 - Held that: - The appellant’s role is as an intermediatory and apparently there could be a bonafide belief on their part regarding the tax liability under the said category - they are not acting as a local cable TV operator in transmitting signals to the clients, neither they are involved in receiving satellite signals as a MSO - The Finance Act, 1994 borrows the definitions of ‘Cable operator’ and ‘Cable service’ from Cable Television Network (Regulation) Act, 1995. Considering scope of definition u/s 2 (aa) of the said Act there is a possibility of bonafide belief for non-tax liability - it is a fit case for invoking the provision of Section 80 for waiver of penalties imposed on the appellant - appeal allowed - decided in favor of appellant.
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