TaxTMI 
TaxTMI 
2023 (4) TMI 1021
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted the facts of the present case are that the appellant M/s Bharat Sanchar Nigam Limited, Bhatinda is a public sector undertaking engaged in providing taxable services as defined under Section 65 (105) of the Finance Act, 1994 such as telephones, leased circuits, teleprinter/speech circuits, PBX, VCC etc, and is duly registered with the Central Excise Department. The appellant is providing telecommunication service from its 133 telephone exchanges located in various villages/town falling within the jurisdiction of Bhatinda SSA Mansa District and the telephone bills are issued from the General Manager Office centrally even prior to 1994 which means that the assessee is already having the centralized billing and accounting system from the ve....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the impugned order is not sustainable in law as the same has been passed without appreciating the facts and law and also the binding judicial precedents on the same issue in the appellant's own case. He further submitted that the BSNL had already registered for centralized billing and accounting system even prior to 1994. However, at the instance of the department they had applied for centralized registration of the service tax vide letter dated 29.11.2008 and the Assistant Commissioner of Central Excise, Sangrur had intimated vide letter dated 07.08.2009 that your billing and accounting are already centralized and no individual service tax registration number has been given to the local exchanges, hence there appears no need of any further....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ril 2008 to march 2009 where the Commissioner (Appeals) Chandigarh has accepted two appeals, appeal No. 87 of 2010 and appeal no. 263 of 2010 in favour of the BSNL setting aside the orders passed by the original authorities but in the present case it is decided against the BSNL although the same issue was involved. He also submitted that this issue of excess payment made in one month being adjusted in the next month has been considered in the case of the appellant in various cases and allowed the appeal of the appellant by setting aside the demand raised by the department. He relied upon the following decisions in support of his submissions:- (i) Order in appeal No. 87/ST/APPL/CHD-2/2010 decided by Sh. H. K. Thakur Commissioner (Appeals),....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... had adjusted the excess amount paid in a particular month against the liability of the subsequent month. Further, we find that it is not the case of short payment in any case but it is only an adjustment of excess amount already paid by the BSNL and hence there is no revenue loss to the department by way of adjustment nor the BSNL got undue advantage. Further, we find that the revenue has neither objected over the adjustment made from time to time nor advised the appellant any requirement of the rules. The department itself advised to the appellant that there is no need of having centralized registration when they already have centralized billing and accounting of payment system. Further, we find that in the appellant's own case for the su....