2003 (6) TMI 6

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....ervice tax for the period August, 1994 to March, 1999. Commissioner (Appeals) rejected the contention raised by the appellant that service tax along with the amount due under the bill of each subscriber was being paid to the account of the Central Government on day-to-day basis at the close of each working day and merely because there is a delay in crediting the service tax by way of a book transfer to the book account of the Central Government under Head 0044 will not make the appellant liable for interest. Aggrieved by the above, the General Manager Telecom has come up in appeal. 2. It is contended by the learned Counsel for the appellant that they were following the procedure prescribed in the matter of payment of the bill amoun....

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....submit that he should not have been directed to pay interest for the delayed payment during the relevant period. 3. The learned Counsel for the appellant brought to our notice an order a similar demand for interest for delayed payment of service charges by Tirunelveli Telecom District Manager, was dropped by the Assistant Commissioner, Tirunelveli Division accepting the explanation offered as in the present case. He has also pointed out that the very same Commissioner (Appeals) who had passed the order impugned has accepted identical contentions raised by General Manager Telecommunication Ltd., Ludhiana in his order dated 5-9-2000 and set aside the order passed by the original authority directing payment of interest. The learned Co....