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TMI Blog2008 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... l) (Final Order No.1164/2008-ST dt.14.8.2008 certified on 30.10.2008 in Appeal No. ST/386/2007) Shri M.S. Srinivasa, Adv. for Appellant Ms Sudha Koka, SDR for Respondent [Order per T.K. Jayaraman Member (Technical)]. - This appeal has been. filed against the Review Adjudication Order No. 75/2007 dated 24.7.2007 passed by the Commissioner of Service Tax, Bangalore. 2. Shri M.S. Srinivasa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly on 10.09.2004, the law was amended to include multi system operators also under the category of provider of cable services. Taking this view, he had dropped the proceedings regarding the charge that the appellants are liable to pay the service tax in respect of the service provided as "Cable Operator". There was also another charge that they had availed irregular credit to the extent of Rs. 24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax credit was also established by him. Interest was demanded. Penalty under Section 76 was imposed. Penalty of Rs. 34,00,000/- (Rupees Thirty Four Lakhs only) was imposed under Section 78 of the Finance Act. 4. The learned Advocate pointed out that during the relevant period they have been operating as only MSO's i.e. Multi-System Operator. They referred to the letter addressed to the Super ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operator. This fact was taken into account while dropping the proceedings during the relevant period. Only on 10.09.2004, the law was changed to include multi system operator also in the category of provider of cable services. In view of this, the learned lower authority had rightly dropped the demand. The learned Advocate further pointed out they had not actually taken any input credit, they only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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