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2019 (2) TMI 1779 - HC - Service TaxInterest for delay in payment of service tax - Board's Circular No.5/5/94 dated 11.10.94 - whether the respondent is liable to pay interest for the delayed payment of service tax? - HELD THAT:- The Tribunal on examining the factual position found that when the journal slips were issued for the period from 05.10.1994 to 14.10.1998, the same were issued to the Department of Telecommunication Services, which is a Central Government Department. The Tribunal referred to an earlier decision of the Delhi Tribunal in the case of G.M.TELECOM BSNL vs. CCE, Chandigarh [ 2003 (6) TMI 6 - CESTAT, NEW DELHI ]. The Revenue has not been able to point out before us as to how the said decision cannot be applied to the case on hand. There is no substantial question of law arising for consideration in the facts and circumstances of the case, as the entire matter revolves around the factual controversy, which has been dealt with by the Tribunal - appeal dismissed - decided against appellant.
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