TaxTMI 
TaxTMI 
2011 (11) TMI 414
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....s submitted by BSNL, Banda UP (East) did not include the value of GSM services rendered in Banda during the period Oct., 2003 to Sep., 2008 and was prima facie of the view that Service tax on such services was not paid. So a Show Cause Notice was issued to the Appellants demanding service tax amounting to Rs. 5,59,32,360/- along with appropriate interest. Further penalties under Sections 76, 77 and 78 also were proposed. The matter was adjudicated by the impugned order confirming duty demand of Rs. 5,59,32,360/- with interest and imposing penalty of Rs. 1000/- under Section 77 and Rs. 5,59,32,360/- under Section 78 of the Finance Act 1994. Aggrieved by the said order the Appellants have filed this appeal along with a stay petition for waive....
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....nts. It is not clear how a demand for second time can be sustained if service tax is already paid on such service. 4. The main ground stated is that the registration certificate dated 5-9-2006 does not have a list of premises covered by the registration. There is also an argument that centralized registration to include the premises of Banda office was taken only from 10-12-2008. There is also a mention in the impugned order that BSNL Banda vide their letter M-2/TDM-BNA/Service Tax/2008-09, dated 10-3-09 have themselves intimated that for the period April-05 to Sep-08 the service tax has been paid by BSNL Banda themselves. On the other hand the Appellant mentions about letter dated 30-8-2005 from the department requesting for re....
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....dural violations or a matter of revenue loss which is a substantive matter. So the impugned order cannot be sustained. So the impugned order is set aside. 7. However we want to safeguard the interest of revenue if there has been any actual non-payment of tax. So the matter is remitted to the adjudicating authority to quantify the amount of service tax not paid after considering the documents that appellants may produce to show that the tax on the impugned service is paid in Lucknow. The Counsel for the Appellant submits that they have all the documents to satisfy the department about proper discharge of service tax for the entire period if any officer is willing to have a detailed look into the documents. 8. Revenue is advised n....