2006 (11) TMI 638

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. ORDER The challenged in the present appeal is to penalty of Rs. 1,49,900/-(Rupees one lakh forty nine thousand nine hundred only) imposed upon the appellant for late payment of service tax and late filing of ST-3 returns. It is seen that the appellants were liable to pay service tax on 'Broadcasting Service' w.e.f. 16-7-2001. They got themselves registered with the depa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....relevant period they were suffering huge financial crisis and their being lot of confusion, advertising agencies were not accepting their liability to pay service tax. The matter was resolved subsequently by the Indian Broadcasting Federation. It has been contended that even Doordarshan, owned by the Government had a huge problem in collecting the service tax from their clients. Inasmuch as, the a....