TaxTMI 
TaxTMI 
2024 (4) TMI 395
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....stem Operator (MSO). The appellant receives cable TV signals from various broadcasters providing TV channels like Star TV, Zee TV, ETV, etc., and relays the signals to Local Cable Operators (LCO). In this process, the appellant buys set top boxes and cables from various suppliers and sells the same to LCOs. The set top boxes and cables are required for transmission of TV signals. The appellant had taken registration under Service Tax on 09.07.2013 as Cable Operators service. Although the appellants had taken registration, they were not making compliances like filing of returns, etc., as the All India Cable Operator associations had agitated against levy of service tax on cable TV service and the collective representation was pending with th....
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.... adopted amounts realized in full as taxable values, for payment of service tax. Appellant had also paid the cesses wherever applicable. It further appeared as per the returns filed that appellants have paid service tax by utilizing Cenvat credit availed on the input service tax. 4. It further appeared to Revenue that the date of filing ST3 return is the date of taking Cenvat credit and accordingly, as required under Rule 4(1) read with Rule 9(1) of CCR, the appellant had to take Cenvat credit within one year from the date of invoice but it appeared that Cenvat credit has been taken later on, as there is no mention of service tax payable account and service tax receivable account in the liabilities or assets side of the balance sheets for ....
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....Act. 5. The appellant contested the SCN and filed detailed submissions. It was also mentioned that appellant maintains regular books of accounts which are subjected to audit by the CA and proper audit reports are issued by the Auditor along with report in prescribed Audit Form (Form No. 3CD under Income Tax Act/Rules), which have been filed with the Income Tax department. It was also emphasized that appellant regularly receives invoices for input services on which service providers charge service tax and appellants have been regularly paying service tax for such services through banking channel and such tax paid has been duly accounted for in their books of accounts under the respective ledger accounts. At the end of each accounting year, ....
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....ed and utilized in violation of Rule 4 & Rule 9 of CCR. Further, demanded an amount of service tax of Rs.3,52,94,314/- payable on the output services for the period from 2012-13 to 2017-18 along with interest. Further appropriated an amount of Rs.9,70,476/- already paid towards Swachh Bharat Cess vide different challans all dt.31.03.2018. Further, penalty under section 78 was imposed of Rs.4,16,32,186/- (+) Rs.3,52,94,314/-. Late fee of Rs.20,000/- was also imposed for late filing of return for the financial year 2012-13 (October to March) under section 70 of the Act. Proposed penalty under section 77 was dropped. Being aggrieved, the appellant is before this Tribunal. 7. Assailing the impugned order, learned Counsel for the appellant, int....
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.... also maintained proper journal and ledger account of service tax (input service tax, education cess and SHEC) and such totals at the end of the year have been shown as debit balance in the trial balance under the head 'duties and taxes'. In the course of hearing, the appellant also demonstrated some of the entries from the ledger accounts of the service providers with the invoice wise annexures, year wise, already annexed to the appeal file. 9. Such details have been demonstrated for each of the accounts for the years under dispute. The appellant has also demonstrated the extract of their purchase ledgers, copy of which is available in the appeal paper book, wherein they have reflected each and every input service invoice along with the b....