2012 (8) TMI 499

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..... count of GOI for receiving service tax due to instructions issued by GOI, thus the amounts paid by customers inclusive of service tax were always in Government account and this is a matter of just adjustment of money from one account of GOI to another account of GOI. The short payment of tax for the disputed period is also very small - as the excess payment of tax deposited by the respondent for subsequent period was admittedly provisional there is no tax due from the respondent in the impugned matter - no need to collect any interest in the case of delay in deposit of service tax by Department of Post - in favour of assessee. - Service Tax Appeal No.133 of 2004, 118 of 2004 - ST/A/533-534/12-CUS - Dated:- 27-6-2012 - Archana Wadhwa, Mat .....

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..... service tax amounting to Rs.74,693/-. Revenue argues that the provisions of the Act is applicable equally to a Department of GOI as it would apply for any other party and hence interest and penalties are payable. 3. The respondents submit that the dispute relates to the initial period when service tax was imposed for the first time. Service tax was to be paid as and when payments of bills were received and not as and when bills were issued. Since telephone bills were paid by customers through many post offices, there was difficulty in collating information as to the exact amount of service tax to be paid for each period. They claim that the payments of tax and assessments were provisional. They claim that they had made one excess payment .....

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..... xcess payments. The strict procedure of applying for provisional assessments or refund may not be applied in this case considering the facts that this was initial period of service tax levy and procedures had to evolve and settle. For the period for which assessment are admittedly provisional, Revenue has not finalized such assessments. The impugned service tax was always collected along with the bill amount and the money was always lying in the account of GOI. The Respondent, as a Department of GOI during the relevant period, was constrained in its method of collection of bills including service tax and adjustment thereof from one account of the GOI to the account of GOI for receiving service tax due to instructions issued by GOI. The amou .....

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