THE COMMISSIONER OF CENTRAL EXCISE Vs. COSMO VISION

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against the Order -in -Appeal No. 78/2007 -CE dated 28.02.2007.

(2.) THE respondent is absent despite notice. Since the issue involved in this case is in a narrow compass, we take up the appeal for disposal in the absence of any representation from the respondent.

(3.) THE issue involved in this case is regarding the service tax liability of the respondent under the category of 'Cable Operator Services' for the period September 2003 to March 2005. It is seen from the records that the respondent had not taken the registration and had not discharged the service tax liability. Preventive unit of the Udupi Division on a surprise visit to the factory of the respondent pointed it out that he is liable to pay service tax, on being pointed out, respondent paid the service tax along with interest. Show cause notice was issued for confirmation of the amount of service tax liability and the appropriation thereof of the amount paid. The Adjudicating Authority vide Order -in -Original confirmed the demand, Education Cess along with interest and also imposed penalty under Section 76, 78 and the amount paid by the respondent was appropriated. Aggrieved by such an Order -in -Original, respondent preferred an appeal to the learned Commissioner (Appeals). Learned Commissioner (Appeals) after considering the submissions made before him, came to the conclusion that the service tax liability is liable to be upheld and he did so, but set aside the penalties and the interest liability as ordered by the Adjudicating Authority. Aggrieved by such an order, on setting aside the interest liability and the penalty imposed, Revenue is in appeal before us.