2011 (7) TMI 552

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..... Murthy:   Appellant has a centralized registered accounting system in respect of various units located in India and the service tax payment in respect of GTA service received by the Kutch unit in January 2005 to October 2005 was paid by the head office and service tax return was filed with the jurisdictional superintendent in-charge of their head office. No registration was taken by the ....

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....months reconciliation of payments has been made and appellant has found that full amount has been paid in respect of their Kutch unit. He submits in respect of other eight months also appellant would be able to reconcile and show that amount paid by their head office covers the payment made by their Kutch unit also thereby rendering a lapse on the part of the Kutch unit to be only a procedural err....