2011 (9) TMI 523

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..... m when mitigating factor such as early stage of implementation of law, appellant's ignorance about law, and grant of similar benefit to other small cable operators are said to be present. Thereby, penalty aspect is remanded to original authority. - ST/1464/2010-SM - - - Dated:- 2-9-2011 - Shri D.N. Panda, J. Shri A. Jaju, Advocate For Appellant Shri B.L. Soni,D.R. For Respondent Per .....

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..... wrong basis of levy adopted in show cause notice. Similarly Authority also considering tenability of Cenvat credit allowed relief. The appellant was partly successful in getting relief in so far as levy is concerned for which there is no further agitation on liability to service tax. Registration was obtained and returns were filed when the legal position was ascertained by the appellant. All the .....

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..... rd. 4. Appellant's argument aforesaid appears to be reasonable for consideration under section 80 of the Finance Act, 1994. The appellant no doubt came forward for registration and filed returns but for the impugned period there is a negative finding against it. The appellant's submission is that it should not be dealt discriminately causes anxiety to justice. His averment basing on Para 7(e) of .....

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