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2010 (1) TMI 367 - AT - Service TaxCable Operator Services- The issue involved in this case is regarding the Service tax liability of the respondent under the category of ‘Cable Operator Services’ for the period September, 2003 to March, 2005. It is seen from the records that the respondent had not taken the registration and had not discharged the Service tax liability. Commissioner (Appeals) uphold the service tax but leave the penalty. Held that- invoking the provisions of Section 80 of the Finance Act, 1994, we hold that the impugned order to the extent it sets aside the penalty imposed under Sections 76 & 78 of the Finance Act, 1994, is correct and does not require any interference.
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