2014 (10) TMI 419

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..... CESTAT in BSNL’s own case cited [2009 (6) TMI 58 - CESTAT, NEW DELHI]. In the present case there has been no malafide on the part of the appellant as is evident from the fact that the adjudicating authority refrained from imposing any penalty observing that the appellant acted in a bonafide manner and malafide cannot be attributed to them - Decided in favour of assessee. - Appeal No.ST/283/2009 .....

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..... ed be paid and so to be safer on a safer side they estimate and pay their service tax in a manner that it does not turn out to be less than actually playable. Thereafter when the service tax actually paid is found to be more than that actually payable, the excess amount paid is adjusted in the subsequent month. The Commissioner in his order has not disputed the fact of excess payment and its subse .....

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..... sessee has paid extra tax and in the subsequent returns they have adjusted that amount and that although they did not follow the prescribed procedure, in the interest of justice when there is no dispute with regard to the extra payment, we do not find any infirmity in the view taken by the Commissioner (Appeal) allowing such adjustment. (4) M/s. Bharti Cellular Ltd. Vs. Commissioner 2006 (1) ST .....

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