2008 (7) TMI 121

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....Rakesh Kumar, Member (Technical) Shri V.R. Sethi, Advocate for the Appellant. Shri B.K. Singh, Auth. Rep. (DR) for the Respondent. [Order per S.S. Kang, Vice President ] - Heard both sides. Appellant filed this appeal against the impugned order, whereby demand of service tax was confirmed on the ground that appellants are providing cable operator service and penalties were imposed. 2. ....

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....he bona fide belief, he is not liable to pay service tax. 4. Contention of revenue is that as per the definition of cable operator under the Finance Act, any person who provides cable services through a Cable Television Network or otherwise controls or is responsible for the management and operation of a cable television networks and 'cable service' includes the transmission by cable of program....

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.... penalties, we find that appellants were not receiving signals directly from the satellite as they are getting the signals from multi-system operator who is receiving signals from the satellite. Therefore, we find merit in their contention that they were under the bona fide belief, that appellant are not liable for service tax. Section 80 of the Finance Act provides that notwithstanding anything c....