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TMI Blog2013 (9) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioners time and again. Initially the payment of DOT has not been accepted by the department as discharge of their Service Tax liability since the amount has not been paid to the Ministry of Finance, Deptt. of Revenue, after the Appellant separated from DOT. However, from the orders submitted by the Ld. Chartered Accountant, we find that the Commissionerates at Jamshedpur and Ranchi have accepted the payment made to DOT as discharge of their Service Tax liability. Also, we find in similar circumstances this Tribunal has remanded the matter to the adjudicating authority for re-consideration of the payment made to DOT as discharge of liability towards Service Tax - matter remanded back. X X X X Extracts X X X X X X X X Extracts X X X X ..... rores, around Rs.8.66 Crores relates to DOT payment and around Rs. 3.14 Crores relates to error in computation of the demand. It is his submission that the payment made to DOT has now been accepted by the Commissioners of Jamshedpur and also Ranchi towards discharge of their Service Tax liability. Also, he has placed reliance on a judgement of the Principal Bench of New Delhi in their own case vide Order No.ST/588/2011-DB dated 04.11.2011 where such payment had been accepted. The Ld. Chartered Accountant further submitted that this Tribunal in the earlier case had remanded the matter to the adjudicating authority for re-consideration of the whole issue vide its order No.S-597-601, A-418-422/KOL/12 dated 28.06.2012. 3. Ld.Spl. Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h February, 2013 passed in these writ petitions shall continue till any order is passed on restoration application and if needed on petitioner's stay petition. It is expected from the CESTAT that if the appeals of the writ petitioner are restored then the stay petition will be considered, if appeal are not decided, and it should not be beyond the period of 30 days. 5. From the submissions advanced by both sides we find that there is considerable force in the argument of the Ld. Chartered Accountant that prima facie they are not required to pay any duty as major portion of the duty relates to payment of DOT which has now been accepted by other Commissionerates as proper discharge of Service Tax. Also, apparently, we find that there is error ..... X X X X Extracts X X X X X X X X Extracts X X X X
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