TMI Blog2008 (7) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are cable operators and are providing taxable service which is liable for service tax – demand confirmed - bona fide belief, that appellant are not liable for service tax - appellants are covered under the exception provided u/s 80 - therefore, penalties imposed on the appellant are set aside - 546 of 2006 - Final Order No. ST/214/2008 - Dated:- 25-7-2008 - Shri S.S. Kang, Vice Presi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir customers. The contention is that as applicant was not receiving any signals directly from the satellite, therefore, he is not providing any service as a cable operator. 3. Applicant also submitted that even in case appellants are liable to pay service tax being cable operator, the imposition of penalties are not sustainable. In view of the Provision of Section 80 of the Finance Act as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as per the definition of cable operator provided under the Finance Act, the taxable service means any service provided by cable operator in relation to cable service, is liable for tax. The appellants are cable operators and are providing taxable service which is liable for service tax. In view of this, we find no infirmity in the impugned order, whereby demand of service tax is confirmed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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