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TMI Blog2019 (2) TMI 1779X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to pay interest for the delayed payment of service tax? - HELD THAT:- The Tribunal on examining the factual position found that when the journal slips were issued for the period from 05.10.1994 to 14.10.1998, the same were issued to the Department of Telecommunication Services, which is a Central Government Department. The Tribunal referred to an earlier decision of the Delhi Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Chennai (for brevity "the Tribunal"). 2. The above appeal has been admitted, on 26.09.2005, on the following substantial question of law:- "Whether Tribunal is right in ruling that interest need not be paid by M/s.Chennai Telephones for the delay in payment of Service Tax (Crediting to the Government Account - 0044) because ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x. The Tribunal in paragraph 5 of the impugned order has noted hereunder:- "5.We have considered the submissions made by both sides and find that during the period i.e. from 5.10.94 to 14.10.98 when the journal slips were issued it was a Department of Telecommunication Services which was a Central Government Department and in view of the Tribunal decision rendered in the case of G.M.TELECOM BSNL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent-BSNL, during the relevant time, was paying the collections on day-to-day basis in the Consolidated Funds of India and hence, it can be taken as payment of service tax in time. The appellant would rely upon various dates on which, remittances have been made and points out that there is always a delay of one month, for which, simple interest at the rate of 1.5% per month is payable. 6. In our c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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