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2018 (3) TMI 1774

..... of penalties - HELD THAT:- Since the appellant concedes that it had already deposited the Serviced Tax alongwith interest for providing the taxable services, we are not considering the merits of the case as to whether service tax is payable by the appellant or not. However, we find that the Cum-tax benefit has not been extended to the appellant in this case, to which it is legally entitled to. The .....

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..... the appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that the appellant is a Corporation, established under the Prasar Bharati Act, 1990. During the disputed period, the appellant had provided the taxable services falling under the category of Broadcasting Service , Advertising Space or Time Service .....

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..... f penalties, the ld. Advocate submits that the appellant is a statutory body and malafides cannot be attributed for imposition of the penalty. Further, he also pleads for the benefit of Section 80 of the Act, for non-imposition of penalty under Section 77 & 78 of the Act. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard .....

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