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of <h1>Tribunal overturns service tax demand, interest, and penalty order in favor of appellant</h1> <h3>General Manager Telecom, BSNL Versus CCE & ST- Chandigarh</h3> General Manager Telecom, BSNL Versus CCE & ST- Chandigarh - TMI Issues involved: Appeal against order confirming service tax demand, interest, and penalty under the Finance Act, 1994.Summary:The appellant, a public sector undertaking providing taxable services, appealed against the Commissioner's order confirming the demand of service tax, interest, and penalty. The appellant had a centralized billing and accounting system before 1994 and had permission for provisional payment of service tax until March 2007. The appellant made excess payments, which were adjusted in subsequent months, resulting in no short payment during the disputed period. The appellant argued that the impugned order did not appreciate the facts and legal precedents, including the appellant's own case where similar issues were decided in their favor. The appellant provided evidence of excess payments and adjustments, citing various letters and judicial decisions supporting their position.Upon hearing both parties and reviewing the records, the Tribunal found that the appellant had a centralized billing system before the introduction of service tax and had permission for provisional payment until March 2007. The Tribunal noted that the appellant's adjustments of excess payments did not result in revenue loss to the department or undue advantage to the appellant. The Tribunal also observed that the revenue did not object to the adjustments and advised against centralized registration when the billing system was already centralized. Additionally, the Tribunal highlighted that in the appellant's own case for a subsequent period, the Commissioner had allowed the appeal, and no appeal was filed by the department, making the orders final. Citing consistent decisions in favor of the assessee, the Tribunal concluded that the impugned order was not sustainable in law and set it aside, allowing the appellant's appeal. Consequently, the demand for interest and penalty was deemed not sustainable when the tax demand itself was not upheld.The appeal was allowed, and the impugned order was set aside on 20.04.2023.
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