2010 (3) TMI 480

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....al against the order of the Commissioner (Appeals) No. 35/ST/DLH./2009, dated 28-5-2009. 2. Heard both sides. 3. The appellant is a provider of taxable services as a Cable T.V. Operator. They have collected service tax from their clients and the value of the taxable services declared to the Department was lower than the value of the service charges received by them. This factual position came to....

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.... that they are a small time service provider and imposition of maximum penalties both under sections 76 and 78 is very harsh on them. He seeks vacating the penalties. 5. Ld. SDR reiterating the findings of the Commissioner (Appeals) submits that it is a clear case of suppressing the value of taxable services with intent to evade payment of service tax due and he seeks upholding the order of the C....