TaxTMI 
TaxTMI 
2006 (7) TMI 20
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....est and imposing penalty on the appellant. 2. The relevant fact that arises for consideration are the appellant is a Secondary Switching Area (SSA) of BSNL the Government of India undertaking unit till 01.10.2000 subsequent to 01.10.2000 is an autonomous body. The appellants were required to deposit the service tax collected by them for the period October 2000 to March, 2001 with the authorities.....
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....ition of the penalty on the appellant is unwarranted, as they have followed the directions as given by their head office. It is also his submission that the question of interest under Section 75 could also not arise in as much that they have never defaulted with the transfer of the amount to the department of Telecommunication for the period in question. He produced the chart before me regarding t....
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....rporate, there was delay in implementing the new procedures as directed by the department of Telecommunication vide their letter dated 18th December, 2000. The said letter dated 18th December, 2000 of the department of Telecommunication reads as under:- "It is suggested that the service taxes are paid by the circles to the DOT Cells who can directly operate on the Central Government Accounts head....
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....ce tax payable to the accounts of the Department of Telecommunication through their head offices. Even if we consider letter dated 18th December, 2000 (as reproduced above) indicate the payment of service tax by the appellant directly, interest, if any, table on the outstanding payment from the appellant from 19th December,2000 till the discharge of the service tax liability of the appellant....