2012 (8) TMI 499

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oni, AR For Respondent: Shri G C Babbar, Adv. Per: Mathew John: In this appeal filed by Revenue, the dispute involved is the short payment of service tax and delay in payment of service tax on the part of the respondent in collecting and remitting service tax for the period 07/94 to 09/96. As per the adjudication order the service tax amount involved is Rs. 74,693/-. The interest demanded....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment and they asked for provisional assessment only for the period 01/97 to 03/99 and in this matter of provisional assessment the finding of the Commissioner (Appeal) is wrong. Revenue argues that during the period in question there was a short payment of service tax amounting to Rs.74,693/-. Revenue argues that the provisions of the Act is applicable equally to a Department of GOI as it would ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssments. The respondent submits that there is no further tax amount to be paid by the respondent for the period 07/94 to 03/99. 4. They also argue that during the relevant period the respondent was working as a Department of the GOI and the delay was only in transferring money from one account of GOI to another and there is no case for demanding interest for such delay. The Counsel relies on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... keeping quiet about the excess payments as claimed by the respondent. So we presume that there are such excess payments. The strict procedure of applying for provisional assessments or refund may not be applied in this case considering the facts that this was initial period of service tax levy and procedures had to evolve and settle. For the period for which assessment are admittedly provisional,....