TaxTMI 
TaxTMI 
TaxTMI 
2003 (6) TMI 3
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....here was delay in depositing service tax payable on Telecom service by the appellant Accordingly, both the appeals were heard together and are being disposed of under this common order. The alleged delay in regard to the payment of service tax arose for different months between 1995-1998. The allegation is that under Section 68(2) of the Finance Act, a service provider is to make payment of servic....
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....rs were making payment of the amount to the account of the Central Government in the Post Offices or other collection centres. In these circumstances, it is the contention of the appellant that the question of delay in crediting the service tax to the Government account cannot arise. During the hearing of the case, the appellant's Counsel has explained in detail the mechanism laid down by the Gove....
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.... the month following the said calendar month. He submitted that until the book entry is made and the amount is transferred to the relevant head for service tax 0044, the credit of the amount to service tax does not take place. It is his contention that date of payment of service tax would be the date on which the book entry is made, effecting the transfer of the amount to the service tax head 0044....