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2018 (12) TMI 954 - AT - Service TaxValuation - inclusion of value received by the individual cable operators - clubbing the value of services provided by the individual cable operators - Held that:- The appellants formed an association and have registered themselves, as MSO/cable operators and have paid part of the tax liability. The demand of service tax is not only based on the statement of the Managing Partner but is also based on the records / registers retrieved during the investigation. Therefore, we find that there is no merit in the submissions made by the appellants. The demand is confirmed and penalty under Section 76 is set aside and other portions of the order are upheld - appeal allowed in part.
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