2008 (8) TMI 31

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.... Shri K.K. Goyal, Jt. CDR for the respondent. [Order per P. K. Das Member (Judicial)] - The relevant fats of the case, in brief, are that the Appellants are engaged in providing transmission of programme by Cable at the premises of the clients. The service tax was introduced on Cable Services by Notification  No.8/2002-ST dated 1.8.2002 w.e.f. 16.08.2002. It has been alleged in the show c....

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....5,000/- under Section 77. The Commissioner (Appeals) upheld the Adjudication Order. 2. Ld. Advocate on behalf of the Appellant submits that it is apparent on the face of the record, that the Appellant had no intention to evade payment of tax as they produced any Income Tax Return for calculation of the tax. He further submits that the levy was introduced w.e.f. 16.08.2002 and the Appellant is a....

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....xcise Vs. Krishna Poduval reported in 2006 (1) STR 185 (Kerala). 4. After hearing both the sides and on perusal of the records, I find that the ld. Advocate is not disputing the demand of tax and, therefore, the demand of tax is upheld. Regarding penalty, it is seen from the record, that levy was introduced on 16.2.2002 and the Appellant is a small Cable Operator. It is noted that the central e....