2006 (2) TMI 46

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.... impugned order, the Revenue has confirmed demand of interest on the ground that there was delay in transfer of Service Tax deposited by the appellants from their departmental Head of Account No. 1225A Central Account of the appellant- Ministry to the Accounts of the Revenue Ministry. 2. the learned Counsel submits that the issue is no longer res integra and in the case of BSN Ltd., on this ide....

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....T. 318 (Tri.- Del.) and also 2006 (3) S.T.R. 129 (Tribunal) = 2003 (156) E.L.T. 397 (Tri.- Del.). 4. The learned SDR reiterates the departmental view. 5. On a careful consideration, we notice that the demand of interest in the appellants' own case has been set aside by the Tribunal on the ground that the tax had been paid in time and there was only delay in transferring from one account head....

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....ment of Telecom and not to them. It was contended that the delay in remitting the amount by the Department of Telecom could not be attributable to them. They also referred to delayed receipt of instructions for payment of Service Tax and hence, on such a circumstance, the interest was not leviable. 7. The learned Chartered Accountant submitted that the ratio of the judgments in their own case c....