https://www.taxtmi.com/caselaws?id=116 The Tribunal set aside the order demanding interest on delayed service tax payment by the General Manager Telecom BSNL, Amritsar. Despite a circular allowing direct payment of service tax in 1998, the appellant followed prescribed procedures until 1999, resulting in delays. The Tribunal considered the unique circumstances and approved procedures followed by the Central Government department, ultimately relieving them from the liability to pay interest under Section 75 of the Finance Act, 1994. The decision underscores the significance of adherence to procedures and the impact of circulars on payment processes. en-us Mon, 02 Jun 2003 00:00:00 +0530 Mon, 16 Jan 2017 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116 The Tribunal set aside the order demanding interest on delayed service tax payment by the General Manager Telecom BSNL, Amritsar. Despite a circular allowing direct payment of service tax in 1998, the appellant followed prescribed procedures until 1999, resulting in delays. The Tribunal considered the unique circumstances and approved procedures followed by the Central Government department, ultimately relieving them from the liability to pay interest under Section 75 of the Finance Act, 1994. The decision underscores the significance of adherence to procedures and the impact of circulars on payment processes. Case-Laws Service Tax Mon, 02 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116