TMI Blog2015 (3) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... was not liable to pay Service Tax for the ‘Cable Operator’ service. Subsequently, the assessee had applied for change of classification of service rendered by them under ‘Business Auxiliary Service’ and amended registration changing classification of service was made on 22-12-2006. In the meanwhile, they started discharging Service Tax by utilizing Cenvat credit and paid interest wherever there wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994, by the Commissioner (Appeals) is in order. - Decided in favour of assessee. - ST/590/2010-SM - Final Order No. 20732/2015 - Dated:- 13-3-2015 - Shri B.S.V. Murthy, Member (T) Shri S. Teli, AR, for the Appellant. None, for the Respondent. ORDER Nobody is present on behalf of the respondent-assessee. Heard learned AR for the Revenue. 2. This appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able by the assessee in paragraph 12 of the impugned order. He has observed that the assessee had applied for registration under Cable Operator service in the year 2005 and he was not liable to pay Service Tax for the Cable Operator service. Subsequently, the assessee had applied for change of classification of service rendered by them under Business Auxiliary Service and amended registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Business Auxiliary service on the request made by the assessee and considerable time has been taken by the department to change the classification of service. In the circumstances, the claim of the assessee that there was some confusion about the classification and they had entertained a bona fide belief that they are not liable to pay Service Tax and there is no intention to evade payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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