TMI Blog2003 (6) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 10-6-2003 - [Order]. - These two appeals by General Manager (Telecom), Chandigarh relate to the same issue, demand for interest on the ground that there was delay in depositing service tax payable on Telecom service by the appellant Accordingly, both the appeals were heard together and are being disposed of under this common order. The alleged delay in regard to the payment of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant that during the relevant period, the appellant was a Central Government Department and in terms of the arrangement for collection of telecom charges, customers were making payment of the amount to the account of the Central Government in the Post Offices or other collection centres. In these circumstances, it is the contention of the appellant that the question of delay in crediting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed DR would contend that in terms of Section 68(2) of the Finance Act, 1994 service tax collected during any calendar month shall be paid to the credit of Central Government by 15th of the month following the said calendar month. He submitted that until the book entry is made and the amount is transferred to the relevant head for service tax 0044, the credit of the amount to service tax does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge and service tax were being deposited in the Post Offices, etc., in the account of the Central Government. In these circumstances, we find merit in the appellant's contention that there was no delay on its part in making payment of service tax in the credit of Central Government and he could not be faulted for following collection and accounting procedure laid down by the Government itself ..... X X X X Extracts X X X X X X X X Extracts X X X X
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