2018 (11) TMI 1084

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....dvocate for the Appellant Shri K. Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench Based on instructions received from the Deputy Commissioner of Central Excise, Madurai Division to verify the details of cable operators who are getting television signals transmitted by Sumangali Cable Vision (SCV), the premises were visited by the officers. After investigation, it was fou....

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....ribunal. 2. The ld. counsel Shri Vadivalagai Nambi appeared and argued the matter. He submitted that the demand has been raised without any basis. The appellant was providing cable operator service and the adjudicating authority after analyzing the evidence available had dropped the demand of Rs. 3,44,248/- and had confirmed an amount of Rs. 25,572/- only. The Commissioner in the revision order....

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....ken 550 connections and paid an amount towards such connections. From this it can be safely concluded that the appellant had provided such number of connections to customers. Therefore, the quantification of total taxable value as well as the demand of service tax and the penalties imposed is correct and proper. He added that the appellant has suppressed facts with intent to evade payment of tax a....