2018 (10) TMI 1419

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....s. S. Sridevi, Advocate For the Respondent : Ms. T. Usha Devi, AC (AR) ORDER PER SHRI MADHU MOHAN DAMODHAR The facts of the matter are that appellant had issued the telephone bills printed through M/s.Mehra Computer Systems Ltd., Chennai. The rate of printing of telephone bills was finalized as under : i) @ Rs. 0.58 per A-4 image without free supply of Bill Form (with free adv....

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....oceedings were initiated against the appellant by two show cause notices dt. 8.9.2009 and 14.10.2009 inter alia, proposing demand of service tax with interest and imposition of penalty under various of provisions of the Act. These SCNs were disposed of by the original authority vide order No.24/2009-10 dt. 26.02.2010. The adjudicating authority dropped the proceedings initiated in both the SCNs. H....

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....nter has been sold to his customers, on which the printer has paid service tax. This fact was recorded in the Order-in-Original based on the report given by the jurisdiction officers. 3. On the other hand, Ld. A.R supports the impugned order. 4. Heard both sides and have gone though the facts. The appellant BSNL have a very large number of subscribers to whom all the periodical telephone bil....