2006 (10) TMI 5

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....-2005 that set aside the partial demand and also set aside the penalty but upheld some part of the penalty as adjudged by the adjudicating authority 2. The Revenue is in appeal against the order. The relevant facts that arise for consideration are that the respondent is a cable operator and defaulted in payment of service tax. On 22-4-2003, Proprietor gave a statement indicating subscription an....

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....he learned DR submits that the Commissioner (Appeals) should not have accepted the balance sheet which was produced by the respondent before him as this point was not taken by the respondent before the adjudicating authority. It is also his submission that even considering the fact that the balance sheet is produced, they were not given a chance to review the same and he submits that the balance s....

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....had produced the certificate. 5. Considered the submissions made by both the sides. We find that the statement recorded of the Proprietor of respondents on 22-4-2003, reads as under:- "On being asked, he stated that my firm is engaged in the business of cable operator. I am having about 30 decoder of different channels. State that the channel line is received from Satellite. Decoder and the ....

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....ere was receipt of Rs. 3 lakhs as subscription, the respondent was free to adduce evidence to substantiate the figures, which he did so by producing balance sheet and Chartered Accountant's certificate. We do not agree to the point raised by the learned DR that the balance sheet was produced for the first time. 7. In support of his statement made on 22-4-2003, the respondent is free to prod....