2005 (2) TMI 333

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....Member (J)]. - The Revenue has proceeded to recover interest from the appellants on the ground that the appellant, a Public Sector Undertaking, collected Service Tax along with payment of telephone bills by the telephone subscribers, but delayed in crediting the same to the Government of India. It is the appellant's contention that the amounts have been credited to the account of Government of Ind....

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....submissions. 3. We have considered the submissions and note that the Tribunal, in Para 5 of the appellants' own case, in the cited reference, has held as follows : "5. The appellant is a Department of Central Government. It is bound to make payment including crediting of the amount received from the subscribers towards the telephone charges and service tax in accordance with the directives g....

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....ocedure has resulted in the delay and the fact that the amount received from the subscribers were deposited on a day to day basis in the Post Office to the account of the Central Government, we find that the appellant cannot be burdened with the liability to pay interest. We make it clear that this view is being taken only in the facts of this case where the delay is caused in depositing the servi....