2016 (10) TMI 914

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..... commission amount as the value of services, which was being duly reflected by him in the returns so filed with the Revenue. No objection was ever raised by the Revenue. Infact, we find that the adoption of reflecting commission only in the ST-3 returns was a pattern adopted by most of cable operator service providers. In the absence of any positive evidence to reflect malafide on the part of asse .....

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..... without including the gross amount received from subscriber and paid to MSO. Demand of Service Tax of ₹ 2,48,275/- stand confirmed against him along with interest which is not being contested. It is also seen that the appellant have been given benefit of Cenvat Credit of service tax paid on services in respect of service received from MSO. The lower authorities have not set aside th .....

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