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The Principal General Manager Bharat Sanchar Nigam Limited Versus The Commissioner of Central Excise, and Service Tax, Mangalore

2017 (10) TMI 503 - CESTAT BANGALORE

Short payment of service tax - telephone/telegraph services - adjustment of tax - Held that: - factually there may not be any short-payment of service tax. This case may only be of adjustment of excess payment for subsequent short-payment relying on Rule 6(3) and 6(4) of Service Tax Rules, 1994 - in view of the provisions of Rule 6(3) of Service Tax Rules, when such adjustment of Service Tax paid in excess is allowed against the tax liability for the subsequent period, the subject matter is rema .....

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remaining demand of service tax confirmed by the Order-in-Original dated 3.1.2006 has been sustained. 2. The brief facts are that: (i) The appellant BSNL provide telephone/telegraph services and are holders of registration certificate for service tax under the category of telephone and telegraph services. (ii) During audit of the records of the appellant, the department noticed that there was huge difference between the amount shown as realized on account of telephone services as accounted in t .....

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he service tax payable on the same works out to ₹ 8,01,35,086/-. The differential service tax to be paid works out to ₹ 63,22,387/-. (iv) For the period 2003-04 (up to February 2004), the amount declared to have been realised on account of telephone service for the year 2003-04 (up to February 2004) in the ST-3 returns was ₹ 1,34,39,21,150/- and the service tax paid was ₹ 9,71,87,983/-, but as per the payment schedule for the said period the amount actually realised on ac .....

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e under the category of telegraph. The amount declared to have been realised on account of telegraph service for the year 2002-2003 in the ST-3 returns was ₹ 15,70,260/- and the service tax paid was ₹ 78,513/- but as per the payment schedule for the said period, the amount actually realised on account of the said service was ₹ 39,82,233/- and the service tax to be paid at the rate of 5% was ₹ 1,99,112/-. The differential service tax payable on the same is ₹ 1,20,599 .....

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21,438/-. (vi) The department issued show-cause notice demanding service tax amount of ₹ 2,58,47,681/- under the category of telephone services and ₹ 2,42,037/- under the category of telegraph service for the subject period. The show-cause notice was adjudicated by Order-in-Original dated 3.1.2006 by the Assistant Commissioner, who confirmed the demand of service tax of ₹ 11,47,416/- in respect of telephone service and ₹ 34,747/- in respect of telegraph service. (vii) The .....

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5. The appellant has mainly contested in the appeal as follows: (i) The appellant had paid an amount of ₹ 75,26,000/- towards the service tax payable in March 2002 as against the actual amount payable which in fact was only ₹ 70,28,997/- thereby there was an excess amount of ₹ 4,97,003/- which was lying with the Department. Considering this fact, the appellant has adjusted this excess paid amount by paying less for the subsequent month. (ii) However, both the orders passed by t .....

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