2010 (1) TMI 275

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....eralgi, CGSC,for the Appellant. None,for the Respondent. [Judgment per: D.V. Shylendra Kumar, J.]. -The appeal by the Revenue under Section 35G of the Central Excise Act, 1944 [for short 'the Act'] is directed against the order of the Central Excise Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, [for short 'CESTAT] dated 11-5-2009 where under the tribunal rejected ....

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.... tax for the period in question in view of the different nature of services provided by the assessee, namely, as a cable operator with effect from 16-8-2002 and as internet and advertisement provider from the year 2003-04 to 31-3-2004 etc., as indicated below.   Nature Service rendered & period   Taxable Value   Service Tax Pay- able S.Tax paid....

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....        Total Service tax payable 25,79,591/-     3. The assessee responded denying the liability etc.,. However, in terms of the order dated 28-7-2005, the adjudicating authority has levied Service tax of Rs. 3,51,085/- with further demand in respect of related services and while duty to this extent was demanded, the adjudicating authori....

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.... Appellate Commissioner setting aside the order of penalty, the Revenue had chosen to file the appeal before the CESTAT. 6. The CESTAT having dismissed the appeal in terms of its order dated 18-6-2009 [copy at Annexure-A] agreeing with the view taken by the Commissioner of Central Excise [Appeals] the present appeal under Section 35G of the Act. 7. We have heard Sri Jeevan Neeralgi, learned ....