2019 (10) TMI 589

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....lant Shri Dharmendra Singh, Supdt. Authorised Representative, for the Respondent ORDER PER: ARCHANA WADHWA A very short issue is involved in the present Appeal. The appellant is engaged in providing video tape production service and is duly registered with the service tax department. As a result of Audit, it was found that the Appellant deposited service tax amounting to Rs. 17,76,434/....

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.... Circular No. 58/7/2003 dated 20.05.2003 laying down the procedure in case of wrong use of Registration No. and observed that as the assesee has obtained the no objection certificate for taking credit of the said amount of Rs. 7,76,434/- wrongly paid, from the person, in whose code the payment has been made, there is no need to further confirm the demand. Accordingly, he imposed penalty of Rs. 10,....

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.... about the fact that the Appellant had deposited the service tax. However, instead of depositing the same in their own Registration No., the same was, by mistake, deposited in the Registration No. of one of the Directors, obtained by him for his own Proprietary Concern. Admittedly, the said Director has given No Objection Certificate and as such the deposit made by the Appellant has to be treated ....