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2011 (11) TMI 517 - AT - Service TaxShow cause notice was issued asking them why service tax of Rs. 4,14,79,640/- should not be recovered from them under Section 73(1) of the Finance Act, 1994 along with appropriate interest and why penalties under Sections 76, 77 and 78 - Adjudicating Authority have already discussed in the brief facts of the case that the amount of Rs. 3,57,32,380/- have been deposited by the appellants through book adjustment through their headquarters office at Lucknow - It is true that DTS was changed into BSNL with effect from 1-11-2000 - The fact that they paid service tax through a mode which was permissible earlier but was not permissible from 1-11-2000, cannot be a very serious matter considering that it is a procedural matter and not a substantive matter. What is required is to verify whether tax dues have been paid in the designated account of Government of India for receiving service tax payment - The Counsel for the BSNL submits that they are willing to produce documents showing payment of impugned service tax into the designated account though such payment was not through TR-6 challans - Appeal is rejected
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