9911796707
TMI Blog2016 (11) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... es for the Appellants Shri Sanjay Jain, DR for the Respondent ORDER Per V Padmanabhan: The appellant is a service provider of net and cable operator services. The appellant used to receive services from M/s. Win Cables and Data Com Pvt. Ltd. who is a Multi System Operator (MSO). The appellant collects subscription charges from the subscriber and is liable to Service Tax on such amounts. They w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order-in-original dated 6.8.2008, which also levied the penalties under sections 76, 77 and 78 of the Finance Act, 1994. In the impugned order passed by the Commissioner (Appeals) the ST demands were upheld. While he Commissioner (Appeals) upheld the penalties levied under 77 and 78, he set aside the penalty under section 76. 2. Hence, the present appeal. 3. Heard Shri A K Batra, learned Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the investigation has noticed that out of total amounts collected by the appellant from the subscriber, they have retained certain part of this and paid the balance to the Multi System operator from whom the appellant has received the cable signals for further distribution to subscribers. The appellant have admitted that they have not paid the Service Tax on the ground which was paid to the MS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax stand paid on the commission amount retained by them. Section 80 of the Finance Act, 1994, which was a part of the statute book during relevant time, is given below for ready reference: "80. Notwithstanding anything contained in the provisions of section 76, section 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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