2018 (8) TMI 1683

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....For the Respondent Shri R. Subramaniyan, AC (AR) ORDER Per V. Padmanabhan: The present appeal challenges the Order-in-Appeal No.406/2009, dated 27.11.2009. The appellant is engaged in providing Cable TV Services to various customers. For this purpose, they receive the Cable TV signal from M/s. Pudur Cable Communication TV [hereinafter referred to as "PCC"]. The department investigated the....

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....link operator, which is not a proper way for computing suppressed value. Countering the above, Shri R. Subramaniyan, AC (AR) for the Revenue justified the order and submitted that the department has noticed that the appellant has collected consideration from various subscribers and a portion of the amount collected was paid to the link operator. Such amount paid was quantified as Rs. 10.36,695/....