2009 (3) TMI 286

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...., Jt. CDR, for the Appellant. None, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the order-in-Appeal No. 64/2007-C.E., dated 16-2-2007 2. The brief facts that arise for consideration are:- The officers of the Preventive Unit, Udupi Division detected that respondent was providing taxable services under the category of 'Cable Operator Se....

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.... Marketing and Advertising Services (P) Ltd. [2006 (3) S.T.R.333 (Tri.-Bang.)]  2. Shakthi Motors - Final order No. 1378/06 dated 21-8-2006. Revenue is aggrieved by such an order and they are before us. 3. Lt.. Jt. CDR mainly reiterates the grounds of appeal. It is her submission that the respondent was providing services under the category of 'cable operator services' and was not paying S....

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....ct, 1994. We find from the records that the respondents have been claiming before the adjudicating authority that they were ignorant of the Act that link operators have to pay Service Tax and have to maintain books of accounts, that the non-maintenance of books of accounts was due to ignorance of the law, regarding the payment of Service Tax and not on deliberate intention. On perusal of the recor....

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.... be invoked for setting aside the penalties imposed on the respondents. Accordingly, the impugned order to the extent it sets aside the penalties u/s 76, 77 & 78 is upheld as being legal and proper. 7. As regards, the interest amount that has been set aside by the ld. Commissioner (Appeals), we find that the interest is payable on the amount which escaped tax. Since the respondents has not chal....