TMI Blog2017 (6) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... ain 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. - ST/124/2006 - A/61183/2017-CU[DB] - Dated:- 28-4-2017 - Mr. Ashok Jindal, Member (Judicial) And Mr. Devender Singh, Member (Technical) None for the Appellant Sh. Satyapal, AR for the Respondent ORDER Per: Devender Singh. The appellants are in appeal against the impugned order. 2. The brief facts of the case are that General Manager (Telecom) BSNL, Distric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of adjudicating authority. 4. Heard the Ld. AR and perused the records. 5. In this case, we find that the Commissioner has confirmed the demand on BSNL, a Public Sector Undertaking on the following basis:- 15. From the perusal of the above, it is evident that service provider of a taxable service is statutorily bound to pay service tax through prescribed form, namely, TR-6 challan in the designated bank for that purpose. No other option or procedure has been provided in the provisions of Rule 6 supra and Board s Circular dt. 29.01.2001. it is observed that in the instant case, the Noticee in their reply and in course of hearing has admitted that they started paying Service Tax through TR-6 challans only from Feb 2004 onwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld as below:- 3. Aggrieved by this order. Revenue has filed appeal on the ground that the Commissioner (Appeals) has not taken note of the fact that the facility for payment of service tax by book transfer was not available to BSNL from 1-11-2000 and therefore, service tax paid through book transfer is not a proper payment of service tax. Therefore, the order of the Commissioner (Appeals) should be set aside. 4. We have heard both the sides in this matter. It is true that DTS was changed into BSNL with effect from 1-11-2000. This process would have taken sometime for putting new processes in place. The fact that they paid service tax through a mode which was permissible earlier but was not permissible from 1-11-2000, cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax dues before the adjudicating authority for passing appropriate order, as per directions of the Commissioner (Appeals). Following the above judgment, we hold that 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. Accordingly, we set aside the impugned order. The Department would be at liberty to reconcile the book entries of the Service Tax paid through DOT Cell with the help of BSNL authorities, who will produce all documents showing such payment, and to verify that impugned Service Tax has been paid into the designated accou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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