TaxTMI 
TaxTMI 
2014 (8) TMI 448
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....pondent. ORDER When the case was called none appeared for the appellant. But there is letter dated 2-4-2012 from the appellant requesting that the matter may be decided on merits in their absence. 2. The appellant provides different taxable services like Telephone, Telex, Facsimile etc. The Appellant functioned as a part of Ministry of Telecommunications of the Government of India till 31-....
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....cation report of Jurisdictional Superintendent the adjudicating authority took a lenient view in the matter of mode of payment and reckoned that payment made through book adjustments between Government Departments for the impugned period as discharge of liability. But she confirmed an amount of Rs. 6,53,055/- which was seen to be short paid. This demand was confirmed along with interest under Sect....
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.... that penalty may be waived. 5. The ld. AR for Revenue submits that Section 75 provides for payment of interest for the period for which payment of tax is delayed. As per the Section, the delay is from the date on which the payment was due and not from the date on which the short payment was determined. If the amount originally determined was wrong the appellant should have correctly determi....
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....ance with the provisions of Section 68, who fails to credit the tax or any part thereof to the account of the Central Government within the period specified in that section, shall pay simple interest at the rate of one and one and half percent for every month or part of a month by which such crediting of the tax or any part thereof is delayed." 7. As per the section, interest is payable for ....