TMI Blog2018 (10) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... five years from the date of Show Cause Notice. In the facts and circumstances of the present case, we have no option but to up-hold the demand confirmed by Adjudicating Authority with interest. Penalty - Held that:- Penalty waived by taking recourse to Section 80 of the Finance Act, 1994 which was part of the Finance Act during the relevant time - during the transitioning of service from DOT to BSNL lot of confusion in accounts was prevalent which appear to got settled only from September 2003. Appeal allowed in part. - ST/107/2008 - FO/76694/2018 - Dated:- 5-10-2018 - Shri V. Padmanabhan, Member (Technical) And Shri S. K. Pati, Member (Judicial) For the Appellant (s) : Shri. S. P. Majumdar, Advocate For the Revenue : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formed and the services were provided by them from that date. He submitted that during the period when services were provided by devotee, Service Tax was paid by the DOT, as per the provisions of Finance Act, 1994. However, the appellant was not able to submit documents for payment of Service Tax for the period when it was under DOT. (ii) He referred to the work-sheets attached to the Show Cause Notice and submitted that in many cases, service tax amounts paid by DOT was more than the service tax amounts due. In certain months, it was the other way, but the Department has raised the present demand by considering only those cases wherein service tax paid was less than the Service Tax due. If the excess paid service tax was also taken to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided by the DOT. With effect from 1/11/2000 the appellant i.e BSNL came into existence and were providing the telephone services. During the audit of the books of accounts, the department noticed that service tax was not paid correctly during the disputed period. The appellant has claimed before the Adjudicating Authority that service Tax was paid up to August 2003 by DOT and only from September 2003, BSNL started making such payments. But the Adjudicating Authority has recorded that absolutely, no documentary evidence was submitted for the period up to September 2003 when the Service Tax was claimed to have been paid by DOT. In the absence of any such documentary evidences, he has declined to consider any of the submissions advanced be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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