TMI Blog2008 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... ort payment of tax was only due to method of accounting and computation of service tax adopted by them - M/s. BSNL, being a PSU, can’tt be attributed with, any mala fide intention to evade payment of duty – demand is held time-barred, without going into merits of case - ST/283 of 2005 - A/2629/WZB/AHD./2008 - Dated:- 1-12-2008 - MRS. ARCHANA WADHWA, JUDICIAL MEMBER and B.S.V. MURTHY, TECHNICAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te on which credits are received. Part of the collection are received from banks and post offices and accounted in the following month. A separate accounting is done by the computer section of the Telecom District, which obtains vouchers from all the counters and segregates the revenue receipts, they include the amounts paid through the post offices and designated banks by cheque. On the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed interest and imposed penalty. The said order was upheld by the Commissioner (Appeals). 3. The learned Advocate has assailed the impugned order on the point of limitation. He submits that they have followed the prescribed procedure and submitted that there could be no mala fide on their part for non-payment of tax and it was only due to method of accounting and computation of service tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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