2008 (9) TMI 267

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....e Appellant. Dr. Gautam Ray, Jt. CDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri Sumit Kr. Chakraborty, ld. Advocate appearing for the appellants states that they have obtained the clearance from the COD to pursue this appeal before the Tribunal. In view of the COD clearance received, we allow the miscellaneous application for restoration of....

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....ified that since M/s. BSNL have become a corporate entity, the payment of Service tax by book transfer was not to be allowed and M/s. BSNL would pay the Service tax along with interest and penalty, if any, under TR-6 Challans. He supports the impugned order and states that there are no arithmetical errors as the date of realisation of the cheque is the date of actual payment of duty and accordingl....