2003 (6) TMI 5

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nts had submitted that the amount of Rs. 16,322/- has been demanded on account of late payment. His contention is that though the cheques were presented before the due dates for the quarter in question, however, the same were encashed a day or two later and consequently the imposition of interest. The ld. Consultant brought to my notice the instructions issued as per the Directorate of Service Tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... kes it clear that the Government dues can be presented in the form of cheque into the authorised bank. And if the cheque is not dishonoured later, the payment shall be deemed to have been made on the date when the cheque was handed over the Governments bankers. Accordingly, the Government set aside the imposition of penalty, interest etc. in the said case. The ratio of above cited decision of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... que, the date of presentation of cheque to the bank designated by the Central Board of Excise and Customs for this purpose shall be deemed to be the date on which service tax has been paid subject to realization of that cheque. In this case it is undisputed that the cheques have been realized a day or two later. He therefore clearly concedes that the appellants have got some merits and he has no o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X