9911796707
TMI Blog2018 (12) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... her portions of the order are upheld - appeal allowed in part. - ST/40/2009-DB - Final Order No. 21908/2018 - Dated:- 17-12-2018 - SHRI S.S GARG, JUDICIAL MEMBER And SHRI P. ANJANI KUMAR, TECHNICAL MEMBER Shri Raghavendra, Advocate For the Appellant Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per: P. ANJANI KUMAR Shri Prajesh. A and 20 others were rendering services as individual cable operators and have obtained registration and were paying service tax and were also claiming small scale exemption under Notification No.6/2005-ST dated 1.3.2005. They have joined hands together and formed a partnership firm under the name and style of See for Your Satellite Communications from 1.4.2005 for pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uded in the taxable value of appellants is the value received by individual cable operators for providing cable connections to individual households. The whole show-cause notice relies upon the statement of Shri Prajesh A without corroboration by any individual evidence and is not sustainable in view of the below: CCE, Madurai vs. Valan Beedi Works: 2004 (166) ELT 133 (Tri.-Chen.) CCE, Delhi-I vs. Kuber Tobacco India Ltd.: 2016 (338) ELT 113 (Tri.-Del.) Savaram D. Patel vs. CC, Ahmedabad: 2014 (312) ELT 193 (Tri.-Ahmd.) CCE vs. Gopi Synthetics Ltd.: 2009 (236) ELT 731 (Tri.-Ahmd.) CCE, Pune vs. D.B. Electronics: 2005 (188) ELT 470 (SC). 2.1 The learned counsel submitted that the proceedings ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs are against See for You Satellite Communication, Chakkarakkal and not See for You Satellite Communication Pvt. Ltd. The original authority has also held that with effect from 10.9.2004 as per the explanation Company means anybody corporate and includes a firm or other association of individuals. Therefore, the averments made on this basis have no relevance. 4.2 The appellants have contended that the amount discussed in the show-cause notice is the sum of individual collections of the cable operators and has no bearing with the service provided by the appellants. It is not understood as to why the Managing Partner has accepted the same to belong to them. We find that Shri Prajesh. A has signed the register record from the office of M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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