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TMI Blog2009 (12) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the months of September and October worked out the service tax liable and on the basis of his calculation if total taxable receipt at Rs. 5,52,900, the appellant paid service tax along with interest. In October 2005, show-cause notice was issued proposing the demand of service tax treating the taxable service tax receipts as more than Rs. 11 lakhs and in the first round of litigation the matter was remanded to the Original Adjudicating Authority by Commissioner (Appeals) to recalculate the taxable service receipts. Thereafter, the taxable receipts was recalculated as Rs. 8,04,848 and on this amount total amount of service tax payable by the appellant amounting to Rs. 47,298 with interest as applicable has been demanded and penalties u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the learned advocate is that there was no suppression or mis-declaration on the part of the appellant and he had a bona fide belief that he was not liable to tax. The very fact that he immediately took the registration and paid dues, deserves invocation of provisions of section 80 of the Finance Act, 1994, or alternatively provisions of section 73, which provides that where there is no suppression or mis-declaration etc., where service tax is paid with interest, proceedings are treated as concluded and no further show-cause notice is required to be issued. Learned DR on the other hand submits that appellant has been given sufficient opportunity to calculate the amount and pay it correctly. He pointed out that this is a second round of li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the tax, I feel he should be given an opportunity to prepare work-sheet on the basis of customer service cards available with the department. Further, I also agree with the learned advocate claim that this is a case which deserves the benefit of provisions of section 80 of the Finance Act, 1994 or alternate provisions of section 73, which required that show-cause notice need not be issued. The Cable Operator Service was brought into service tax category with effect from 16-8-2002 and appellant being an operator as only distributor of cable service provided by City Cables, the claim that they were under the bona fide belief that they would not be liable to pay tax, cannot be held to be totally wrong. Under these circumstances, I agree with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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