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TMI Blog2018 (6) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... ntarily registered themselves with the service tax department and discharged service tax liability on the amount retained by them. Appellants also filed ST-3 returns indicating the amount retained by them as taxable value. On scrutiny of ST-3 returns filed, it emerged that the amounts declared in the ST-3 returns were much lower than that paid to the link operator and the subscription collected. SCN dated 22.03.2006 was issued for the period from 08/2002 to 03/2005, proposing service tax demand, interest and imposition of penalties under various provisions. On adjudication, the adjudicating authority confirmed the proposals made in the SCN vide Order-in-Original dated 27.11.2009. On appeal, the Commissioner (Appeals) upheld the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal have given relief from penalty for the cable operators. 3. The Ld. AR, Shri S. Govindarajan, AC, supported the impugned order. He submitted that the appellants have contravened the Sections 68, 67 and 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994 as they have not filed ST-3 returns for the period form 08/2002 to 03/2003 and short paid the service tax for the period from 08/2002 to 08/2004 and filed the return for the period 10/2004 to 3/2005 belatedly. Therefore, they are liable for penalty under Sections 76,77 and 78 of the Finance Act, 1994. The adjudicating authority is correct in imposing various penalties and the Commissioner (Appeals) has not erred in upholding the same. Hence penalties imposed may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erator who is involved in distribution of television signals to various clients. Admittedly, the television signals received from satellite is managed and handled through various layers of persons/activities till it reaches the ultimate customer. The appellant's role is as an intermediatory and apparently there could be a bona fide belief on their part regarding the tax liability under the said category. As already noted that they are not acting as a local cable TV operator in transmitting signals to the clients. Neither they are involved in receiving satellite signals as a MSO. The Finance Act, 1994 borrows the definitions of 'Cable operator' and 'Cable service' from Cable Television Network (Regulation) Act, 1995. Considering scope of def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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