2006 (7) TMI 694

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..... S.L. Peeran, Member (J)(Oral)]. - This appeal arises from Order-in-Appeal No. 4/2003-S.T., dated 20-1-2003 by which the interest and penalty has been imposed on the ground that the Service Tax which has been deposited by the appellants had not been transferred to the Commissioner, Service Tax. The appellant s contention was that in terms of P and T Financial Hand Book and Telecom Manual, there i .....

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..... . - Bang.)]. A copy of the order is produced by him. 3. The learned JCDR has also produced a copy of the order passed in appellant s own case as reported in 2006 (3) S.T.R. 159 (Tri.) = 2004 (174) E.L.T. 246 (Tri.-Chennai) by which the demands for interest and imposition of penalty for delayed credit in the Central Government Department has held to be not a fault on the part of the appellant, h .....

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