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Issues:
1. Dispute over service tax payment by the appellant providing security services to BSNL, Moradabad. 2. Appellant's liability for service tax, interest, and penalty due to alleged incorrect payment details. 3. Need for verification of service tax payment by BSNL, Moradabad to Government Accounts. Analysis: The judgment by the Appellate Tribunal CESTAT New Delhi revolves around a dispute concerning the payment of service tax by the appellant, who is engaged in providing security services to BSNL, Moradabad. The agreement between the appellant and BSNL indicates that BSNL has taken the responsibility to pay the service tax directly to Punjab National Bank, Moradabad. However, the appellant has been burdened with a demand for service tax, along with interest and penalty, due to alleged discrepancies in the bank and account details where the payment was made. The Tribunal notes that the fact of payment is not contested, but the correctness of the bank and account number used raises concerns. The Tribunal finds that simply because the payment was made to a different bank and account number, imposing tax liability on the appellant again may not be justified. Given the unclear factual position, the Commissioner is directed to conduct a thorough verification. The verification should ascertain whether the service tax paid by BSNL has indeed reached the Government Accounts, whether any rectification through transfer entries is possible, and any other relevant points that may clarify the situation. The Tribunal sets a deadline for the submission of this verification report and schedules a hearing for further deliberation on the matter. In conclusion, the Tribunal's decision emphasizes the importance of verifying the actual payment of service tax by BSNL to determine the correctness of the appellant's tax liability. The appellant is instructed to cooperate in the verification process, and the matter is adjourned for a future hearing pending the submission of the verification report.
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