2010 (3) TMI 224

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....s 3) M.A.Rasheed 4) O.V.K.Baskaran 5) S.Suyumburaja Versus Commissioner of Central Excise, Madurai Appearance: Shri M.Kannan, Advocate For the Appellants Shri C.Rangaraju, SDR For the Respondent CORAM: Hon'ble Ms.Jyoti Balasundaram, Vice-President Final Order No.______ All the above appeals involve a common issue namely as to amount of service tax required to be....

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....r. He has also deposed that Rs.20/- is the payment made for each KTV connection to them (MCTC). The Commissioner has, however, relied upon the statement of Ramesh and his brother Shri Vijayakumar to hold that payment for each Sumangali Cable Vision connection was Rs.172/- and, therefore, each individual cable operator had collected Rs.200/- (Rs.20 + Rs.172 + Rs.8) per connection from the customers....

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....dividual cable operator had paid Rs.200/- per connection.  The adjudicating authority has rightly accepted the contention of the assessees that they had paid at the rate of Rs.20/- per KTV connection. Therefore, the enhancement done by the Commissioner in revision to the rate of Rs.200/- per connection is not sustainable. I, therefore, set aside the impugned orders and allow the appeals. (....

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....fication 6/2005 dt. 1.3.2005 Allowed Order-in-Revision No.9/08 ST [R] dt. 28.11.08 ST Rs.1,15,549/- + Interest Penalty u/s 78 Rs.1,15,549/- ST/86/09 M.A.Rasheed 11/03 to 12/05 335 Order-in-Original No.10/07 ST dt. 4.6.07 Service Tax Rs.7,373/- + Interest Penalty u/s Sec.78 Rs.4373/- Benefit of Exemption under service tax Notification 6/2005 dt. 1.3.2005 Allowed Order-....