https://www.taxtmi.com/caselaws?id=30247 The Appellate Tribunal CESTAT, New Delhi, upheld the addition of Rs. 3.84 lakhs in the assessable value for the year 2004-05 for M/s. Shri Balaji Networks, as evidence indicated they began Multi System Operator operations in December 2004. The denial of exemption under notification No. 6/2005 due to turnover exceeding Rs. 4 lakhs was affirmed. The Tribunal accepted the higher security deposit amount of Rs. 1 lakh, allowed credit for service tax paid, and justified the penalty for late service tax payment. Both appeals were disposed of accordingly. en-us Wed, 05 Mar 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30247 The Appellate Tribunal CESTAT, New Delhi, upheld the addition of Rs. 3.84 lakhs in the assessable value for the year 2004-05 for M/s. Shri Balaji Networks, as evidence indicated they began Multi System Operator operations in December 2004. The denial of exemption under notification No. 6/2005 due to turnover exceeding Rs. 4 lakhs was affirmed. The Tribunal accepted the higher security deposit amount of Rs. 1 lakh, allowed credit for service tax paid, and justified the penalty for late service tax payment. Both appeals were disposed of accordingly. Case-Laws Service Tax Wed, 05 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30247