2009 (5) TMI 374

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.... rendering services of Multi-System Operator (MSO). They were also doing 'Internet Advertisement Service'. The departmental officers visited the Respondents' unit and pointed out that for the period from 1-4-2003 to 30-4-2004, the Respondents had not discharged the service tax liability under the category of Cable Operators Service. Once the lapse was pointed out, the Respondents paid the entire service tax along with interest even though the original demand in the show-cause notice was reduced to Rs. 26,05,861. The Original authority examined the issue in depth and examined the following points :- (i) Whether the Respondent is a Multi-System Operator (MSO) or Cable Operator? (ii) Whether there is any short payment of service tax? ....

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....section 78 of the Act. The Commissioner (Appeals) in the impugned order set aside the penalty under section 78 and upheld the remaining part of the Order-in-Original. The revenue is aggrieved over the impugned order of the Commissioner (Appeals) on the following grounds :- (i) The assessee had not declared the correct taxable value to the Department. This fact came to light only on verification of the records of the assessee by the Department. In view of the suppression of facts/mis-declaration of taxable value, the extended time-limit of five years under section 73 of the Act was invoked in the OIO to demand and recover the Service Tax amount of Rs. 3,52,485 with interest leviable thereon. The assessee did not dispute the charge of supp....