2019 (5) TMI 467

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.... The issue involved is of taxability of service namely broadcasting service and cable operator service. There is no dispute on the payment of tax and the same was paid by the appellant along with interest. This appeal was filed only for waiver of penalty under Section 76 and 78. 2. None appeared on behalf of the appellant, despite notice. 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on b....