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2015 (8) TMI 452 - CESTAT NEW DELHI

2015 (8) TMI 452 - CESTAT NEW DELHI - TMI - Demand of service tax - Imposition of penalty u/s 76, 77 & 78 - cable operator service - Held that:- In view of the provisions of Section 67, Explanation (2) cum-tax benefit is required extended to the appellant and as a consequence the amount of demand would be reduced to ₹ 3,69,019/- As regards setting aside penalty under Section 76 is concerned, as per the judgements of Punjab & Haryana High Court in the case of CCE Vs. Pannu Property Dealers .....

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RAT HIGH COURT], Gujarat High Court held that if the option of reduced (25% of the demand) mandatory penalty has not been extended expressly at the lower levels, the CESTAT can award such an option. - demand is reduced to ₹ 3,69,019/-, penalty under Section 76 is set aside, penalty under Section 75A and 77 are upheld and penalty under Section 78 is reduced - Decided partly in favour of assessee. - Appeal No. ST/325/2009-CU(DB) - F. Order No. 52318/2015 - Dated:- 16-7-2015 - Mr. G. Raghuram .....

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0/- under Section 77, ₹ 500/- under Section 75A and penalty under Section 76 imposed by the primary adjudicating authority were also upheld. The said demand was confirmed under cable operator service under Section 65(105)(zp). 2. The appellant is not contesting the demand on merit but has only pleaded that : (i) The amount on which demand has been confirmed should be treated as cum-tax amount and accordingly the demand of ₹ 4,06,660/- should be recomputed after giving benefit of cum- .....

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