9911796707
TMI Blog2023 (4) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... amount sometime is paid in excess and sometime it may be less. The appellant has submitted the copy of the chart showing the payment made in excess during the relevant period which clearly shows that the appellant had adjusted the excess amount paid in a particular month against the liability of the subsequent month. The revenue has neither objected over the adjustment made from time to time nor advised the appellant any requirement of the rules. The department itself advised to the appellant that there is no need of having centralized registration when they already have centralized billing and accounting of payment system. Further, in the appellant s own case for the subsequent period, the Commissioner (appeals) has allowed the appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Department. The appellant is providing telecommunication service from its 133 telephone exchanges located in various villages/town falling within the jurisdiction of Bhatinda SSA Mansa District and the telephone bills are issued from the General Manager Office centrally even prior to 1994 which means that the assessee is already having the centralized billing and accounting system from the very beginning. The collection of the telephone bills are made through post offices, collection centers, banks etc., and therefore, the information regarding payment are generally delayed and the assessee is unable to correctly estimate, on the date of deposit, actual amount payable for any particular month or quarter, therefore, the BSNL ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e instance of the department they had applied for centralized registration of the service tax vide letter dated 29.11.2008 and the Assistant Commissioner of Central Excise, Sangrur had intimated vide letter dated 07.08.2009 that your billing and accounting are already centralized and no individual service tax registration number has been given to the local exchanges, hence there appears no need of any further centralized registration in this regard. He further submitted that the BSNL applied for provisional payment of the service tax and the central excise department granted the permission upto 31.03.2006 and further upto March 2007 but did not respond to their request for provisional payment for 2008-2009. He further submitted that the BSN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this issue of excess payment made in one month being adjusted in the next month has been considered in the case of the appellant in various cases and allowed the appeal of the appellant by setting aside the demand raised by the department. He relied upon the following decisions in support of his submissions:- (i) Order in appeal No. 87/ST/APPL/CHD-2/2010 decided by Sh. H. K. Thakur Commissioner (Appeals), Chandigarh on the matter involving the same issue as in the present case. (ii) Order in Appeal No. 263/ST/APPL/CHD-I/2010 passed by Sh. H. K. Thakur Commissioner (Appeal), Chandigarh on the matter involving the same issue as in the present case. (iii) Order in Appeal No. ST/493/2007 decided by this Hon ble Tribunal on 19.06.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BSNL got undue advantage. Further, we find that the revenue has neither objected over the adjustment made from time to time nor advised the appellant any requirement of the rules. The department itself advised to the appellant that there is no need of having centralized registration when they already have centralized billing and accounting of payment system. Further, we find that in the appellant s own case for the subsequent period, the Commissioner (appeals) has allowed the appeal of the appellant by setting aside the order passed by the lower authorities on the same facts and the department has not filed any appeal against the same and the orders of the Commissioner in the appellant s own case has attainted finality. Besides this, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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