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TMI Blog2018 (11) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... . Veerabhadra Reddy, ADC (AR) for the Respondent ORDER Per Bench Based on instructions received from the Deputy Commissioner of Central Excise, Madurai Division to verify the details of cable operators who are getting television signals transmitted by Sumangali Cable Vision (SCV), the premises were visited by the officers. After investigation, it was found that the appellants were receiving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valagai Nambi appeared and argued the matter. He submitted that the demand has been raised without any basis. The appellant was providing cable operator service and the adjudicating authority after analyzing the evidence available had dropped the demand of Rs. 3,44,248/- and had confirmed an amount of Rs. 25,572/- only. The Commissioner in the revision order has relied upon documents seized from S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards such connections. From this it can be safely concluded that the appellant had provided such number of connections to customers. Therefore, the quantification of total taxable value as well as the demand of service tax and the penalties imposed is correct and proper. He added that the appellant has suppressed facts with intent to evade payment of tax and therefore the imposition of penalties i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es for all the connections provided by him. Service tax can be demanded only on a consideration received by the service provider. Since there is no evidence to establish that the appellants have received consideration for all 550 connections, we are of the view that the demand raised by assuming that the appellant has provided 550 connections to various subscribers is without any factual basis. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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