2015 (10) TMI 515

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....L Paneerselvam, AC (AR) For the Respondent : Mr M Karthikeyan, Adv ORDER Per R Periasami Both assessee's appeal and Revenue's appeals are taken up together as the issue arises out of common OIA. Appellant filed appeal contesting to set aside penalties imposed under Section 76 and 78 of the Finance Act, 1944 whereas the Revenue filed appeal for restoring Section 76 penalty. 2....

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....e Act. On the other hand, Revenue filed appeal against the reduction of penalty in the impugned order under Section 76. 3. The Ld. Advocate submits that the period of levy of service tax is for the period 1.7.2003 to 31.5.2004 when the service tax levy was newly introduced under BAS. Appellant are the sole distributor of channels to cable operators and in the beginning there was a confusion in ....

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....short period due to confusion on the taxability prevailed is justified. He relied on the following citations :- - Commissioner Vs Jivanbhai D.Makwana 2010 (20) S.T.R 605 (Guj.) - CCE Madurai Vs Pandian Hotels Ltd. 2005 (180) ELT 458 (Tri.- Chennai) - CST Bangalore Vs Motor World 2012 (27) STR 225 (Kar.) - Commissioner Vs Jivanbhai D. Makwana 2010 (20) STR 605 (Guj.) - Srilankan Airl....

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....l is as to whether appellant is eligible for waiver of penalty imposed on them under Section 76, 77 and 78 of the under Section 80 of the Finance Act or otherwise.Revenue's appeal is against Commissioner (Appeals) order reducing penalty under Section 76 and for restoring penalty as imposed by adjudicating authority. On perusal of the records and documents, I find that levy of service tax on th....