TaxTMI 
TaxTMI 
2019 (4) TMI 1349
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....d from 01.12.1997 to 31.03.2002. The Appellant, M/s B.S.N.L., consisted of several Secondary Switching Area's (SSAs). All the SSAs were separately registered for payment of service tax and were making payment to Department of Telecom (DOT) (during the relevant period) through cheque from the office of Chief General Manager, Guwahati. DOT in turn was to transfer it to service tax account of the Revenue Department. For arriving at the amount of service tax payable during the month, a monthly statement on receipts during the month were prepared in Sub-Ledger Register (SLR). SLR contained account of service provided to the customer including the monthly receipts as well as service tax amount collected, from the SSAs. Anti Evasion Unit of the De....
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.... by Shri D.Halder, ld.D.R. 6. On behalf of M/s BSNL, the following main arguments are advanced as summarized below : (i) Revenue has proceeded to demand service tax on the basis of gross receipts shown in the Books of Account of BSNL during the disputed period. It was submitted that this approach is irregular and mentioned the following specific grounds on which some of the receipts of BSNL cannot be charged to service tax : (a) Service tax under the category of telephone service was introduced w.e.f.01.07.1994. However, for the service rendered for the period prior to 01.07.1994, some payments were received during the disputed period. Such amounts are not liable for payment of service tax ; (b) Service tax ren....
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....ates through their Certificate dated 12.12.2018. The calculations were prepared on the basis of the verification conducted in house by BSNL which have been certified by the independent Chartered Accountant. As such, it was submitted that the demand ordered in the impugned order may be set aside. 7. The ld.D.R. for the Revenue, while justifying the demand for service tax, reiterated the grounds of the Revenue's appeal. 8. We have heard both sides and perused the records. 9. It is seen that the Departmental Officers have undertaken verification of the correctness of the service tax paid by BSNL, Assam Circle, Guwahati for the disputed period. Service tax dues were discharged at the relevant time. But the Department noticed that if th....
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.... S/Charge Realised 14481 5. Cancellation 451758 6. Misc. Receipt 15729 7. STD PCO COMM. Wrongly taken in realization 15906 8. Amount Adjusted 161721 9. Reliance payment 28352 10. Written off 0 11. Cheque dishonoured 2463 12. Net taxable amount realised 5457296 13. S/Tax payable 272864 14 S/Tax paid 267576 15. Net Different (Service Tax payable) 5288 16. Amount paid 11,485 17. Excess amount paid 6197 12. Out of the total gross receipts, the amounts, which are not liable to service tax are to be excluded. After the said deduction, we note that BSNL during relevant time, had short paid service tax to the extent of about Rs....