2010 (3) TMI 480

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.... Respondent. ORDER 1. This is an appeal 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 ....

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....roperly calculating the service tax liability and 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 servic....