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2017 (6) TMI 976 - CESTAT CHANDIGARHNon-payment of service tax - mode of payment - contravention of Section 68 of the FA, 1994 and Rule 6(2) of the STR, 1944 read with CBEC Circular No. 33/01/2001 dt. 29.01.2001 - It is because of the mode of payment, which was permissible earlier and which was not permissible from 01.11.2000, that the Commissioner has taken the stand that Service Tax has not been paid - Held that: - reliance was placed in the case of COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Versus BSNL [2011 (11) TMI 517 - CESTAT, NEW DELHI], where it was held that if there is non-compliance by BSNL, the proper course was to intimate C.B.E. & C. and not to demand the tax again with interest and to impose penalties - the order of the Commissioner holding that amount already paid by BSNL is tantamount to non-payment of Service Tax and confirming the demand of Service Tax and interest thereon and imposing equivalent penalty is not a reasonable order and cannot be sustained - appeal allowed - decided in favor of appellant.
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