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M/s Siti Cable Network Limited Versus CST, Delhi

2016 (4) TMI 365 - CESTAT NEW DELHI

Demand of Service tax - Cable Operator Service - Service tax not paid on amounts received from distributor - Held that:- it is admitted that the appellant have filed details of amount received from M/s Chanakya Communication Network Pvt. Ltd., Rohtak alongwith the ST-3 returns filed by their Chandigarh office with challans. Due verification could have been made regarding the party's claim instead of rejecting the same as unsubstantiated without specific reason. Also there is an error in the tota .....

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014 in Appeal No. 51862 of 2014 - Final Order No. 51167/2016 - Dated:- 5-4-2016 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : S/Shri Manish Gaur and Karan Sachdeva, Advocates For the Respondent : Shri Rajeev Gupta, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The applicant is praying for waiver of pre-deposit of service tax amount of ₹ 1,14,88,808/- confirmed against them alongwith penalty of equivalent amount and .....

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ment of service tax under the category of Cable Operator Service. The present demand covers the period from 10/09/2004 to March 2009. After conducting the audit on the account of M/s Chanakya Communication Network Pvt. Ltd., Rohtak, a distributor agent of the appellant, the Department entertained a view that the appellant have not paid the service tax on the amounts received from the said distributor towards rendering of taxable service. The demand is contested on various following grounds :- (a .....

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t and payment of service tax is duly accounted in their service tax registration at Chandigarh which covered Rohtak, Chandigarh and Hissar region. Later in October 2009 the appellant took Central registration in Delhi for the entire North Region comprising of Delhi, Chandigarh and U.P. The service tax liability was discharged at Chandigarh registration upto October 2009 and thereafter by Delhi office after central registration. (d) The appellants have submitted the ST-3 returns alongwith challan .....

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