DIAMOND CABLE NETWORK Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner (Appeals) No. 162(RKS)ST/JPR -I/07, dated 19 -9 -2007, by which the order of the original authority demanding service tax of Rs. 1,14,586 along with interest and imposition of penalty of Rs. 1,14,586 under Section 76, Rs. 1,14,568 under Section 78, Rs. 500 under Section 77 of the Finance Act, 1994 has been upheld.

(2.) HEARD both sides.

(3.) LEARNED DR submits that this is a case where the appellants registered themselves for payment of service tax on 31.3.2003 and they were paying service tax thereafter. Therefore, the claim that they entertained bona fide belief that service tax was not payable during the period October, 2004 to December, 2004 cannot be accepted at all. He relies on the decision of the Tribunal in the case of CCE v. Science Center Final Order No. 1582 (Delhi) of 2007 SM(BR)(PB), dated 24.10.2007, Union of India v. Dharamendra Textile Processors : 2008 (231) ELT 3 : 174 Taxman 571 (SC)(LB), Asstt. CCE v. Krishna Poduval [2006] 3 STT 96 (Ker.), Chistia Textiles v. CCE & Cus. : 2007 (212) ELT 41 (Mum. - Trib.) and submits that the penalties imposed should be sustained.