2013 (10) TMI 1207

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....S.V. Murthy: The issue involved is whether the appellant is liable to pay service tax on cable service provided by him. The learned counsel submits that the appellant has paid entire amount of service tax with interest. He has also paid 25% of the penalty imposed under Section 76. The learned counsel also fairly submits that while paying the entire amount of service tax, the admissible CENVAT c....

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....d eligibility in cases where the duty/service tax has not been paid, we consider that the amount of service tax deposited after adjusting the CENVAT credit would be sufficient for the present purpose. We also take note of the fact that 25% of the penalty also has been paid and also appellant is challenging the penalty. 3. We consider that the amount deposited is sufficient for the purpose of st....