9911796707
TMI Blog2009 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... xable for the first time with effect from 10-9-2004. Prior to 10-9-2004 only the service provided by the cable operators was taxable. The appellant had taken service tax registration when the service of multi-system operator became taxable with effect from 10-9-2004. However instead of paying service tax on the amount being charged by them from the cable operators, the appellant during the period from 10-9-2004 to March, 2005 were taking credit of the service tax paid by the cable operators and showing that amount as their service tax payment and were filing ST-3 returns enclosing TR-6 challans of the cable operators. In this manner during the period from 10-9-2004 to March, 2005, they took credit amounting to Rs. 2,55,816 on the basis of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The present appeal has been filed against the Commissioner's order-in-revision challenging the imposition of penalty under section 76. 2. Heard both sides. 2.1 Shri Atul Gupta, Co. Secretary, learned Counsel for the appellant pleaded that the irregular payment of service tax took place during the initial period when the service tax on multi-system operators had just been introduced; that during that period due to misunderstanding the appellant instead of paying service tax on the amount being charged by them from the cable operators, treated the cable operators as their service providers and took credit of the service tax paid by the cable operators and used that credit for discharging their service tax liability; that since thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs as their service providers and took credit of the service tax paid by the cable operators and used this credit for discharging their service tax liability while it should have been the other way round. Though the returns in ST-3 Form were filed by enclosing the TR-6 challans, since there is no system of assessment by the jurisdictional Assessing Officer, it is responsibility of the assessee to correctly determine the service tax liability and file service tax returns on that basis. There is no satisfactory explanation as to how the appellant had treated the cable operators who were receiving the taxable service from them, as their service providers and took credit of the service tax paid by the cable operators and wrongly utilized the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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