2005 (10) TMI 22 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT, Mumbai heard both sides and found that the service provider deposited the entire amount of service tax in a non-designated bank, which was later transferred to the appropriate bank branch. The impugned order confirming the tax demand and penalty was set aside, with directions to re-hear the appellant to verify the transfer as per the Pay Accounts office letter. No penalty is imposed, and the appeal is allowed for remand to the original authority.