Appellants contest penalties under Finance Act for Cable Operator Service; Section 76 penalty set aside, Section 78 penalty upheld.

The appellants accepted liability for service tax as Cable Operator Service but contested penalties under sections 76 and 78 of the Finance Act, 1994. The penalty under section 76 was set aside, but the penalty under section 78 was upheld due to the assessees' failure to pay service tax on their total turnover.

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The appellants accepted liability for service tax as Cable Operator Service but contested penalties under sections 76 and 78 of the Finance Act, 1994. The penalty under section 76 was set aside, but the penalty under section 78 was upheld due to the assessees' failure to pay service tax on their total turnover. (Source: http://www.taxmanagementindia.com/visitor/detail_case_laws.aspRs.ID=78641)

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