https://www.taxtmi.com/caselaws?id=77510 The Appellate Tribunal CESTAT, Bangalore, partially allowed the Revenue's appeal in a case concerning Service tax liability of the respondent for Cable Operator Services from September 2003 to March 2005. While upholding the Service tax liability, the Tribunal reinstated the interest liability under Section 75 but set aside penalties under Sections 76 and 78. The decision was based on the respondent's lack of awareness as a small cable operator and the application of Section 73(3) of the Finance Act, which allowed for the settlement of tax liability before notice is served. en-us Tue, 12 Jan 2010 00:00:00 +0530 Mon, 06 Oct 2014 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77510 The Appellate Tribunal CESTAT, Bangalore, partially allowed the Revenue's appeal in a case concerning Service tax liability of the respondent for Cable Operator Services from September 2003 to March 2005. While upholding the Service tax liability, the Tribunal reinstated the interest liability under Section 75 but set aside penalties under Sections 76 and 78. The decision was based on the respondent's lack of awareness as a small cable operator and the application of Section 73(3) of the Finance Act, which allowed for the settlement of tax liability before notice is served. Case-Laws Service Tax Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77510