2018 (6) TMI 1360

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....mber 2003 along with interest as per Section 75 and also imposed penalties under Sections 76 and 78 of the Finance Act. 2. Briefly the facts of the present case are that on verification of the records of the assessee, it was reported that the assessee had short paid service tax amounting to Rs. 2,50,21,816/- for certain months during the period from 10/2002 to 02/2005 as detailed in the Annexure to the show-cause notice. The assessee claimed that they paid excess service tax amounting to Rs. 1,58,29,182/- during the period which they adjusted against the service tax due from them and the remaining shortage of Rs. 91,92,634/- was paid on 31/03/2005. Such adjustment made by the assessee is not proper in terms of Rule 6 of the Service Tax R....

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....olled by Trivandrum. The billing is done in the Zonal Office, Trichy. However, the revenue was accounted in the books of General Manager, Trivandrum. It is his further submission that the said complexity existed not only in Kerala but all mobile units of BSNL all over India. However from July 2003, the appellant started remitting the service tax regularly after using the local software. He further submitted that the monthly income was collected through various collection centers like customer care centers, banks etc. spread all over Kerala but due to various constraints, the appellant was not in a position to timely collect the details and correctly assess the actual collection under service tax in various field units and correctly account ....