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TMI Blog2011 (11) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... was not permissible from 1-11-2000, cannot be a very serious matter considering that it is a procedural matter and not a substantive matter. What is required is to verify whether tax dues have been paid in the designated account of Government of India for receiving service tax payment - The Counsel for the BSNL submits that they are willing to produce documents showing payment of impugned service tax into the designated account though such payment was not through TR-6 challans - Appeal is rejected - ST/344/2008 - ST/588/2011(PB) - Dated:- 4-11-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Shri Amrish Jain, SDR, for the Appellant. Shri Pawan Kumar, Advocate, for the Respondent. [Order per : Mathew John, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling to do so, they have committed an offence of contravening the provisions of obeying the procedure laid down for deposition of Service tax. This cannot be held as suppressing the facts and concealing the value of taxable services with intent to evade the payment of service tax, as alleged by the Adjudicating Authority in his impugned order in original. The appellants during the course of personal hearing, have also submitted copy of various transfer advices which shows that service tax amounts were debited in appellants account by the office of Chief General Manager, UP East Telecom Circle Lucknow. This prima facie means that the appellants have deposited service tax on the amount collected by them, but instead of depositing it directly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax paid through book transfer is not a proper payment of service tax. Therefore, the order of the Commissioner (Appeals) should be set aside. 4. We have heard both the sides in this matter. It is true that DTS was changed into BSNL with effect from 1-11-2000. This process would have taken sometime for putting new processes in place. The fact that they paid service tax through a mode which was permissible earlier but was not permissible from 1-11-2000, cannot be a very serious matter considering that it is a procedural matter and not a substantive matter. What is required is to verify whether tax dues have been paid in the designated account of Government of India for receiving service tax payment. If there is short payment of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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