TMI Blog2012 (6) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... for verifying as to whether the service tax amount has been separately paid by service recipient and for allowing cum tax benefit in such of those cases where no service tax has been separately paid. He will also segregate the amounts relating to leased lines based on iron wire meant for only data circuit and if the demand has been made for such circuits, to reduce the demand to that extent. - ST 283 OF 2008 (DB) - ST/308 OF 2011 - Dated:- 19-7-2011 - DR. C. SATAPATHY, D.N. PANDA, JJ. Sameer Agrawal for the Appellant. S.N. Singh for the Respondent. ORDER Dr. C. Satapathy, Technical Member Heard both sides at length. 2. The department has raised the demand of service tax against the appellant in respect of teleph ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a public sector unit like the appellant in view of the following decisions of the Tribunal ( i ) B.S.N.L v. CCE [2009] 19 STT 45 (Ahd.-CESTAT) ( ii ) BSNL v. CCE [2007] 9 STT 29 (Mum.-CESTAT) ( iii ) BSNL [Final order No. 1393 of 2007, dated 5-12-2007). ( f ) The authorities below have also confirmed service tax in respect of leased circuits provided to the canal authorities even though the same was iron wire based and hence capable of being used only for transmission of data. 3. Ld. JCDR Shri S.N. Singh supports the impugned order passed by the authorities below and states that the impugned Show Cause Notice clearly brings out the facts that the jurisdictional Superintendent requested the assessee vide letter date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Chennai Telephones (BSNL) ( supra ) has been rendered on the premises that the leased circuits in that case was used only for data communication and not for voice communication vide para 6 thereof. In present case, the ACSR/copper wire based lines have been clearly indicated to have been used for speech circuit as well as for PBX/PABX etc. purposes and hence the decision of the Chennai Bench cannot be applied to the present case except in respect of payments received for iron wire based circuits which were used only for data communication. The Ld. Advocate appearing for the appellant states that the leased circuits provided to the canal authorities were all iron wire circuits and the authorities below have confirmed service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alties and interest can also be charged, we are unable to accept such an argument. Firstly, appellant has not shown their bona fide they have not reflected the actual service charges received by them towards the value of the taxable service in their statutory returns and further the Show Cause Notice clearly alleges that there has been suppression with intention to evade on their part and demand has also been raised u/s 73 of the Finance Act, 1994. The service tax law does not make a distinction between the private sector assessee and a public sector assessee and the provisions are equally applicable to both categories of assessees and the law makers have not made special provisions for one category. The cited decision that interest is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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