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2015 (1) TMI 1282 - HC - Service TaxDemand of interest and penalty - Deposit made in erroneous account - self-assessment of service tax - Petitioner contended that since the tax has been deposited in due time and the money remained in the suspense account without being credited to the appropriate account by reason of the mistaken code indicated in the documents, no prejudice has been suffered by the department or the revenue and the petitioner should not be visited with any penalty or claim on account of interest - Held that:- since it is open to the petitioner to make a representation to the appropriate Commissioner and it is evident that the perceived non-payment of the service tax for the relevant year will result in the matter travelling to the Commissioner, the present writ petition is disposed of by leaving the Commissioner free to take an appropriate decision upon the matter, whether on the petitioner’s representation or otherwise, by having due regard to the nature of the error, the fact that the money remained in the suspense account and earned interest to the Revenue and that there may not have been any mala fides on the part of the petitioner. - Petition disposed of
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