2003 (7) TMI 430

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....]. -  The appellant is a security agency, providing security services, and was required to pay service tax. It paid the tax on various dates as required by the law. The tax was paid into the Khar Branch of the Dena Bank. The notice issued to it demanded interest on the tax that was paid, on the ground that the tax ought to have been paid into Bank of India, as this was the bank designated fo....

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....the Pay and Accounts Officer, Central Excise, Mumbai-I states that the amount remitted by the appellant has been accounted for in the books of his office. This authority, it is accepted, also maintains the books relating to Service tax collected by Mumbai-V. It is therefore a simple matter for the amounts to be transferred to the appropriate Pay and Accounts Officer. The fact that the appellant in....