2018 (2) TMI 402

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....nts Shri R. Subramaniyam, AC (AR) - for the Respondent. ORDER Per: Bench The appellants are providing cable operator service including Multi system operator service. A SCN was issued alleging that they have not discharged service tax liability on the carriage fees received form M/s. NDTV, New Delhi and also the installation charges received from the customers. After adjudication, the o....

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.... from such charges. With regard to the demand on the charges received from M/s. NDTV, New Delhi, he submitted that these are only incentives received form NDTV and therefore, would not come under cable operator service. The Ld. Counsel stressed that there are no grounds for invoking the extended period of limitation. The appellant had taken service tax registration and was discharging service tax ....

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....impugned order and submitted that the Commissioner (Appeals) had observed that the appellant is eligible to get the benefit of Section 80 since the appellant has furnished reasonable cause for non-payment of service tax. However, instead of waiving penalties, the Commissioner (Appeals) has only reduced the penalty. He therefore pleaded that the penalties may be set aside in entirety. 3. Ld. AR,....

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.... the subscribers. The amount received for such services are taxable services. Therefore, we do not find that the appellant has any case on merits. However, as rightly pointed out by the ld. Counsel, in para 5.9 of the impugned order, there is a clear finding by the Commissioner (Appeals) observing that it is sufficiently established that reasonable cause is made out by the appellant for non-paymen....