M/s. Amar Cables Versus Commissioner of GST and Central Excise Madurai
Service Tax
2018 (11) TMI 1084 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 17-9-2018
Appeal No. ST/271/2010 – Final Order No. 42442/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri Vadivalagai Nambi, Advocate for the Appellant
Shri K. Veerabhadra Reddy, ADC (AR) for the Respondent
ORDER
Per Bench
Based on instructions received from the Deputy Commissioner of Central Excise, Madurai Division to verify the details of cable operators who are getting television signals transmitted by Sumangali Cable Vision (SCV), the premises were visited by the officers. After investigation
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er section 78 of the Act. Hence the appellant is before this Tribunal.
2. The ld. counsel Shri Vadivalagai Nambi appeared and argued the matter. He submitted that the demand has been raised without any basis. The appellant was providing cable operator service and the adjudicating authority after analyzing the evidence available had dropped the demand of Rs. 3,44,248/- and had confirmed an amount of Rs. 25,572/- only. The Commissioner in the revision order has relied upon documents seized from SCV to arrive at the total taxable value which is highly erroneous. He submitted that the records received from SCV showed that 550 connections were taken by the appellant and based upon such figures have arrived at the total tax of Rs. 3,44,248/-. Me
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demand of service tax and the penalties imposed is correct and proper. He added that the appellant has suppressed facts with intent to evade payment of tax and therefore the imposition of penalties is legal and proper.
4. Heard both sides.
5. From the submissions made before us as well as the records, we are able to see that the demand of service tax has been confirmed by the Commissioner in the revision order merely basing upon the documents recovered from SCV. In the registers recovered, it was seen that the appellant had taken 550 connections and paid the amount calculated at Rs. 20/- per connection for a month as charges to KTV. Thus department has assumed that the appellants have provided 550 connections of KTV, a pay channel to var
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