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TMI Blog2006 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... NB (SM) - Final Order No. 1064/2006-NB (SM)-BR - Dated:- 12-7-2006 - This appeal is directed against order in appeal dated 18.08.03 which upheld the order of interest and imposing penalty on the appellant. 2. The relevant fact that arises for consideration are the appellant is a Secondary Switching Area (SSA) of BSNL the Government of India undertaking unit till 01.10.2000 subsequent to 01. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld the order of collection of interest from the appellant. Hence this appeal. 3. The learned consultant appearing on behalf of the appellant submits that the imposition of the penalty on the appellant is unwarranted, as they have followed the directions as given by their head office. It is also his submission that the question of interest under Section 75 could also not arise in as much tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of book transfer to DoT It is also not disputed that these instructions were carried out as per the office letters dated 22.01.2001 and subsequent change in their body corporate, there was delay in implementing the new procedures as directed by the department of Telecommunication vide their letter dated 18th December, 2000. The said letter dated 18th December, 2000 of the department of Telecommu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in the minds of the authorities i.e. Department of Telecommunication and the appellant during the relevant period. As such, the appellant have been transferring the service tax payable to the accounts of the Department of Telecommunication through their head offices. Even if we consider letter dated 18th December, 2000 (as reproduced above) indicate the payment of service tax by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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