2012 (4) TMI 471

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..... d that Service Tax of Rs. 45,732/-stands confirmed against the appellant for the period 1.9.03 to 31.3.06 ton the ground that they have provided cable operator services during the said period, which were made taxable with effect from 16.8.2002. In addition, penalty of identical amount stands imposed under Sections 76 and 78 of the Finance Act, along with imposition of penalty of Rs.500/- under Sec .....

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..... lief that as they have obtained signals from multiple system operators and have not received the same directly from the satellite, they are under obligation to pay the Service Tax. Learned advocate also submits that appellant is a illiterate person who is not aware of the legal complication. And that he has no sound financial position, he has deposited the entire Service Tax from his own pocket. I .....

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..... e confirming the Service Tax, penalties were set aside in view of the litigations having reason at the infancy stage of law. 4. By following the above decisions, I set aside the penalties imposed upon the appellants under various sections of the Finance Act. Service Tax, however is confirmed along with confirmation of interest. 5. Appeal is disposed of in the above manner.
Case laws, Decisio .....

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