2017 (7) TMI 1268

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....ent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO: 61362 / 2017 Per Ashok Jindal: The appellant in the present case is only praying for waiver of penalty imposed on them under Section 77 and 78 of Finance Act, 1994. Briefly stated, the appellants are engaged in providing service to M/s Siti Cable Network Ltd. in connection with distribution of television signals etc. Basicall....

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.... for the appellant submitted that as per the statutory definition they may not fall under the category of cable operator service. Neither they are receiving signals nor are involved in distribution of such signals. In fact, they are operating as a inter mediatory between the MSO, M/s Siti Cable and the franchisee namely a local cable operator. However, having discharged the service tax liability a....

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....s in the said decided cases, as they are not actually acting as cable operators. 3. The learned AR reiterated the findings of the lower Authorities. 4. I have heard both the sides and perused the appeal records. As noted above, the tax liability is not in dispute. It appear that the scope of activities undertaken by the appellant is not falling under generally understood activities of cable ....