2010 (1) TMI 275

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..... one,for the Respondent. [Judgment per: D.V. Shylendra Kumar, J.]. -The appeal by the Revenue under Section 35G of the Central Excise Act, 1944 [for short 'the Act'] is directed against the order of the Central Excise Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, [for short 'CESTAT] dated 11-5-2009 where under the tribunal rejected the appeal of the Commissioner of Cent .....

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..... of the different nature of services provided by the assessee, namely, as a cable operator with effect from 16-8-2002 and as internet and advertisement provider from the year 2003-04 to 31-3-2004 etc., as indicated below.   Nature Service rendered & period   Taxable Value   Service Tax Pay- able S.Tax paid as per TR6 Challan   S.Tax credit utilized   Di .....

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..... ing authority has levied Service tax of Rs. 3,51,085/- with further demand in respect of related services and while duty to this extent was demanded, the adjudicating authority thought it proper to levy penalty under Section 78 of the Finance Act, 1994 and was of the view that penalty under Section 76 of the Finance Act, 1994 deserves to be waived in exercise of the powers under Section 80 of the .....

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..... g with the view taken by the Commissioner of Central Excise [Appeals] the present appeal under Section 35G of the Act. 7. We have heard Sri Jeevan Neeralgi, learned Central Government standing counsel for the appellant. 8. Submission of Sri Jeevan Neeralgi, learned Central Government standing counsel for the appellant is that when the assessee had not specifically pleaded as to under what circum .....

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..... n the wake of such clear and categorical finding of fact, this appeal does not merit examination under Section 35G of the Act, as there is absolutely no scope for interference, in this appeal with the order of the Tribunal. 10. We do not find any error or illegality in the orders passed by the Tribunal as well as the Commissioner. 11. Accordingly, this appeal is dismissed.
Case laws, Decisio .....

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