TaxTMI 
TaxTMI 
2023 (2) TMI 8
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....or Enterprise under the Ministry of Telecommunication, Government of India. The appellant has been providing various services, for which they were registered with the Department. A new service was introduced w.e.f. 1.6.2007, making the Point of Projection(POP), (which is for allowing the facility of raising Tower Bill Board, etc on the site of the service provider). The appellant had entered into a contract for such services with Bharti Airtel Ltd. For the period April, 2007 to June, 2007, they have raised invoice dated 25.06.2007 for Rs.1,01,64,579/-. Due to lack of knowledge, they did not charge service tax on the invoice for June, 2007. Subsequently, on being advised that the said service is chargeable to tax from 01.06.2007, the appella....
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.... penalty under Section 78 of the Act. 6. Ld. Counsel for the appellant, inter alia, urges that it is an admitted fact that the appellant was not aware about the tax liability on POP charges when they raised the original invoice for the service. Subsequently, on being advised that said services were taxable, they had raised supplementary invoice dated 4.10.2007 to collect the amount of service tax payment from the service receivers. Admittedly, the appellant received the payment for the supplementary invoice on 26.08.2009 and thereafter they have made the deposit of the tax amount on 19.09.2009. It is also evident on the face of the record that the appellant have entered all these transactions in the books of accounts regularly maintained....