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2018 (8) TMI 1683

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..... the link operator depended on the total number of connections given by the appellant - there is no doubt that the appellant had not properly maintained the record of number of connections and charges collected from the subscribers - appeal dismissed - decided against appellant. - ST/00266/2010 - FINAL ORDER NO. 41682/2018 - Dated:- 1-6-2018 - Shri V. Padmanabhan, Member (Technical) And Shri P. .....

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..... n suppressed from payment of service tax was quantified and the service tax demand total amounting to ₹ 73,901/- was upheld in the impugned order along with interest and penalties under section 76, 77 and 78 of the Finance Act, 1994. Aggrieved to this decision, the present appeal stands filed. 2. In this connection, we have heard Ms. A. Sivaranjani, learned Advocate for the appellant, who .....

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..... ant has suppressed the number of subscribers from whom the subscription charges have been collected. The amount paid to the link operator depended on the total number of connections given by the appellant. As per the records in hand, there is no doubt that the appellant had not properly maintained the record of number of connections and charges collected from the subscribers. In the facts and circ .....

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