2017 (1) TMI 35

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....e office premises of the appellant, Revenue issued show cause notices dated 21.04.2008 demanding service tax to the tune of Rs. 16,45,940/- along with interest and penalties under various sections. The Original Authority vide his order dated 7.12.2009 confirmed the demand of service tax to the tune of Rs. 11,86,946/- along with interest and penalties. When the issue reached Commissioner (Appeals), the demand was further reduced to Rs. 8,03,178/-. The present appeal challenges the impugned order both on merits as well as on limitation. 2. We have heard Shri Jatin Mahajan, ld. Advocate as well as Shri Ranjan Khanna, ld. DR for the Revenue. 3. A small part of the demand confirmed in the impugned order is on disallowance of cenvat credit to t....

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....s been admitted by the proprietor and hence, need not be proved by Revenue. He further submitted that the appellant has claimed that the amount paid to the pay channels was the aggregate amount pertaining to the appellant as well as several such operators, who agreed to pool the amount and pay to the pay channels through the appellant. His submission is that this fact is not evidenced by submission of any agreement between the pay channels as well as the appellant and others. 6. The appellant is registered for payment of service tax in the category of cable operator services. Service tax is payable on the consideration received by the cable operator from its subscribers. Revenue undertook investigations against the appellant on the allegat....