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2014 (12) TMI 325 - CESTAT KOLKATADischarge of service tax liability by BSNL - Payment to Department of telecommunication (DOT) by the applicant to be treated as payment of service tax or not - Held that:- Payment of DOT has not been accepted by the department as discharge of their Service Tax liability since the amount has not been paid to the Ministry of Finance, Deptt. of Revenue, after the appellant separated from DOT. However, from the orders submitted by the ld. Chartered Accountant, we find that the Commissionerates at Jamshedpur and Ranchi have accepted the payment made to DOT as discharge of their Service Tax liability. Also, we find in similar circumstances this Tribunal has remanded the matter to the adjudicating authority for reconsideration of the payment made to DOT as discharge of liability towards Service Tax. Following the precedent, we remand the matter to the adjudicating authority for reconsideration of all issues afresh - Decided in favour of assessee.
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