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2023 (4) TMI 1021 - CESTAT CHANDIGARHShort payment of Service tax or not - provisional payment of service tax - BSNL had already registered for centralized billing and accounting system - demand of short paid service tax alongwith interest and penalty - HELD THAT:- The appellant has centralized billing and accounting system even prior to the introduction of the service tax in 1994 and they were registered with the department. Further, the appellant have taken permission from the department for provisional payment of service tax which was granted by the department upto the month of March 2007. It is an admitted fact that when the payment is made on provisional basis the amount sometime is paid in excess and sometime it may be less. The appellant has submitted the copy of the chart showing the payment made in excess during the relevant period which clearly shows that the appellant had adjusted the excess amount paid in a particular month against the liability of the subsequent month. The revenue has neither objected over the adjustment made from time to time nor advised the appellant any requirement of the rules. The department itself advised to the appellant that there is no need of having centralized registration when they already have centralized billing and accounting of payment system. Further, in the appellant’s own case for the subsequent period, the Commissioner (appeals) has allowed the appeal of the appellant by setting aside the order passed by the lower authorities on the same facts and the department has not filed any appeal against the same and the orders of the Commissioner in the appellant’s own case has attainted finality. Besides this, the Tribunal has also consistently held in favour of the assessee in the orders relied upon by the appellant. Demand of interest and penalty - HELD THAT:- When the demand of tax itself is not sustainable, the demand of interest and imposition of penalty does not survive. Appeal allowed.
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