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2012 (4) TMI 471

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..... - Service tax together with interest is confirmed as not contested by the applicant. Tribunal in the case of Krishna Satellite Cable Network v. CCE [2008 - TMI - 31294 - CESTAT NEW DELHI] has held that there could be bona fide reasons on the part of the assessee, who was cable operator and was receiving signals from multiple system operator, as regards the fact of services not being taxable. In vi .....

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..... llenge is for imposition of penalty imposed under various sections. The appellants submits that originally the demand confirmed against the appellant by the Assistant Commissioner was to the tune of Rs. 66,541/-. They had already deposited an amount of Rs. 97,538/-. Learned advocate submits that it is only subsequently that Commissioner (Appeals) has extended the benefit of cum duty price as also .....

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..... vice Tax as not contested by the appellants. As regards the penalty I find that the Tribunal in the case of Krishna Satellite Cable Network v. CCE [Final Order No. ST/214/2008 dated 25-7-2008] has held that their could be bona fide reasons on the part of the assessee, who was cable operator and was receiving signals from multiple system operator, as regards the fact of services not being tax .....

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