2011 (3) TMI 319

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....Jaiswal for the Respondent. ORDER Mathew John, Technical Member. - M/s. Invincible Security, C/315, Sector 10, Noida is engaged in the business of providing security services. The services provided by them are the services covered under service tax. They are duly registered with jurisdictional service tax office having registration No. AE/ZPR/6237/F/ST/001, dated 1-3-2004. 2. The appel....

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....posit of service tax by BSNL were also provided to Appellant. 4. Vide letter No. 20/Misc/STAX/R-1/N-1/04/117, dated 30-5-2005, the Superintendent, Central Excise Division I, Range 4, Noida demanded the interest and penalty on late depositing of service tax. In this letter, they admitted that service tax was paid. The interest has also been deposited vide challan No. 007/05-06 of Rs. 23,219. ....

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....nce Act, 1994 as amended;  (iii)  I also impose penalty at the rate of Rs. 200 per day on M/s. Invincible Security under section 76 of Finance Act, 1994 as amended. The penalty is leviable for each day till the principal amount of service tax is deposited. The dues adjudged shall be deposited forthwith." 7. The party filed appeal with the Commissioner of Central Excise (Appeals)....

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....lia, indicated.  (a)  Whether the service tax paid by BSNL, Moradabad has reached the Government Accounts,  (b)  Whether this error can be rectified by transfer entries in the concerned accounts and (iv) any other relevant points." 10. Now when the case has come up for hearing the Ld. DR produced a certificate issued by Superintendent of Central Excise, Moradabad certi....