2010 (6) TMI 335 - AT - Service Tax

Demand of service tax along with interest and penalties - for non-payment of service tax covered under the category of cable service - Applicant submits that he is not the service provider - work is handled by his daughter-in-law who is dealing with whole affair of business in the name and style of Star Shine Cable Network - further submits that his son is registered with MTNL to do the above work and he is not the service provider - Held that - Applicant is the proprietor of the appellant firm who has applied for registration with the department and income tax returns are also filed by him for the said unit - direct the applicants to make pre-deposit - Appeal is dismissed

Summary

The Appellate Tribunal CESTAT, New Delhi confirmed a service tax demand of Rs. 46,04,477/- against the appellant for non-payment of service tax related to cable service. The appellant argued that Shri Parshotam Parkash was not the service provider, but the tribunal found him to be the proprietor of the firm and directed the appellant to make a pre-deposit of Rs. 20 lakhs within 6 weeks.