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TMI Blog2017 (7) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (Judicial) FINAL ORDER NO: 61362 / 2017 Per Ashok Jindal: The appellant in the present case is only praying for waiver of penalty imposed on them under Section 77 and 78 of Finance Act, 1994. Briefly stated, the appellants are engaged in providing service to M/s Siti Cable Network Ltd. in connection with distribution of television signals etc. Basically, they are involved in preparing loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory definition they may not fall under the category of cable operator service. Neither they are receiving signals nor are involved in distribution of such signals. In fact, they are operating as a inter mediatory between the MSO, M/s Siti Cable and the franchisee namely a local cable operator. However, having discharged the service tax liability and availing credit for various inputs/se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not actually acting as cable operators. 3. The learned AR reiterated the findings of the lower Authorities. 4. I have heard both the sides and perused the appeal records. As noted above, the tax liability is not in dispute. It appear that the scope of activities undertaken by the appellant is not falling under generally understood activities of cable operator who is involved in distribution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability. Considering the ratio followed by the Tribunal in the above mentioned cases and also considering the facts of the present case, I find that it is a fit case for invoking the provision of Section 80 for waiver of penalties imposed on the appellant. Accordingly, the penalties are set aside and the appeal is allowed only to that extent. (Dictated and pronounced in the open court) Ashok ..... X X X X Extracts X X X X X X X X Extracts X X X X
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