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2019 (3) TMI 1390 - AT - Service TaxShort payment of service tax - Cable Operators Service - period 16.08.2002 to 31.12.2004 - Held that:- It is seen that appellant had taken registration and thereafter not paid service tax except for the amount of ₹ 2,380/-. The department has quantified the demand basing upon the estimation given by the M/s. SCV, who were providing link/signals to the appellants. There is no document to support such quantification of demand. The appellant also failed to maintain proper accounts - there is no ground to interfere with the demand confirmed or interest thereon. Penalty - Held that:- aking note that there was a Board Circular dt.1.8.2002 which clarified that when MSO receives signals they first transmit signals to the cable operator who in turn retransmits the same to the viewers through the cable network and the liability is on cable operator providing service to the ultimate subscriber, we accept the plea of appellant that they failed to discharge service tax placing reliance on such Circular. Being interpretational and bonafide doubt, and due to the peculiar facts of the case, we hold that this is a fit case to invoke Section 80 of the Finance Act, 1994 - penalty u/s 77 and 78 set aside. Appeal allowed in part.
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