TaxTMI 
TaxTMI 
2012 (8) TMI 499
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....abbar, 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 is Rs. 59,774/- plus Rs. 39,44,635/-. Fu....
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....ent 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 apply for any other party and hence interest ....
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.... 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 the decision of the Tribunal in Bharat Sanchar Ni....
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.... 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, Revenue has not finalized such assessments. The im....