2008 (1) TMI 129

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.... 2. The appellant filed this appeal against the impugned order whereby demand of Service Tax was confirmed and penalties were imposed on the appellant on the ground that appellant provided the service of cable operator.  The Revenue is relying upon the statement of Shri Gopesh Arora, Director of M/s Rajasthan Telematics Ltd., Multi System Operator, to make a demand of Service Tax on the basi....

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....spect of 225 connections whereas Revenue is asking for Service Tax in respect of 500 connections.  The service provider clarified vide letter dated 7.6.04 that only 225 connections are provided.  This fact noticed in the order-in-original as well as in order-in-appeal but no finding is given.  In these circumstances, the impugned order is set aside and the matter is remanded to the ....