2018 (2) TMI 1254

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....P. Muralidharan, AC (AR) - for the Respondent ORDER Per: Bench M/s. Tower Network, the appellants herein, are providing cable operator services to the subscribers in and around Sriviliputhur. On investigation conducted by the department, it appeared that out of 11,000 connections serviced by them, they had collected subscription at Rs. 50/- per month for 5650 connections and Rs. 40/- p.m.....

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....is a notebook seized from the appellants containing details of amount collected for pay channel from persons to whom cable connections had been given. Ld. counsel submits that the said notebook contains details of amounts received from their subscribers as also the amounts due from said persons. However, while calculating the tax liability, department has calculated the same on the entire subscrip....

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....n amounts shown in the notebook as due from customers. This being the case, we are of the considered opinion that the interests of justice would be served by remanding the matter for the limited purpose of examining this contention of the appellants and possible rework the tax liability. We make it clear that penalty under section 78 of the Finance Act, 1994 will be imposable on the appellant, how....