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of <h1>Security agency's mistaken tax payment to wrong bank deemed valid; interest demand overturned. Appeal allowed.</h1> <h3>NISA INDUSTRIAL SERVICE PVT. LTD. Versus COMMISSIONER OF C. EXCISE, MUMBAI</h3> The appellant, a security agency, mistakenly paid service tax into Dena Bank instead of the designated Bank of India. Despite this error, authorities ... Payment made by appellant inadvertently in some bank not designated for the purpose The appellant, a security agency, paid service tax into Dena Bank instead of the designated Bank of India. Authorities recognized the payment as service tax. The order demanding interest on the tax paid into Dena Bank was set aside. Appeal allowed, impugned order set aside.
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