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    <title>2005 (10) TMI 23 - CESTAT,  MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the lower authorities&#039; order confirming tax demand and penalty. The case was remanded for further verification due to the service provider depositing the service tax in a non-designating bank before transfer to the appropriate bank branch. No penalty was imposed, and the appeal was allowed for remand to the original authority.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai allowed the appeal, setting aside the lower authorities&#039; order confirming tax demand and penalty. The case was remanded for further verification due to the service provider depositing the service tax in a non-designating bank before transfer to the appropriate bank branch. No penalty was imposed, and the appeal was allowed for remand to the original authority.</description>
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