2008 (3) TMI 83

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..... illed these appeals against the order passed by the Commissioner (Appeals). 3. Demand in respect of service provided by the appellants M/s. Shri Balaji Networks as cable operator. 4. Contention of the appellants is that addition of Rs. 3.84 lakhs for the period 2004-05 was wrongly made in assessable value on the basis of statements of different cable operators. Contention is that as for the year .....

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..... System operator. Contention of the appellants is that the amount of Rs. 3.48 lakhs has been added in the assessable value on the basis of statement of various cable operators whereas this amount was not to be added for the year 2004-05 as the appellants started as M.S. operator in December, 2005 only. I find that various cable operators made statements regarding starting of M.S.O service by the ap .....

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..... ed. 9. There is no dispute that the appellants are paying service tax, and the appellants have produced evidence regarding payment of service tax. Therefore, the Commissioner (Appeals) has allowed the credit of service tax paid by the appellants as service recipient. In respect of penalty, I find that the appellants have not paid service tax on due date, therefore, penalty is rightly imposed. Bot .....

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