w w w . L a w y e r S e r v i c e s . i n



MTNL V/S Commissioner of Service Tax, Delhi


Company & Directors' Information:- SERVICE CORPORATION LIMITED [Dissolved] CIN = U93090KL1946PLC001075

    Final Order No. ST/A/50358/2018-CU(DB) in Appeal No. ST/620/2011-DB

    Decided On, 30 January 2018

    At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi

    By, THE HONORABLE JUSTICE: DR. SATISH CHANDRA (PRESIDENT) & THE HONORABLE JUSTICE: V. PADMANABHAN
    By, MEMBER

    For Petitioner: Mansi Batra, Advocate And For Respondents: A.K. Singh, AR



Judgment Text


1. The present appeal is against the Order-in-Original No. 25/2010, dated 30-11-2010. The dispute covers the period 2001-02, 2002-03. During the course of audit of assessee, the departmental officers scrutinized the balance sheet for the relevant periods and found huge amounts shown under "unaccounted receipt". It was explained that this was due to non-identification of the subscribers by the computer whose contact numbers were wrongly printed in the telephone bill. Since MTNL failed to reconcile the accounts to the satisfaction of departmental officers, Order-in-Original No. 12/2007, dated 6-7-2007 was passed by the Adjudicating Authority in the first round of litigation resulting in demand of service tax amounting to above Rs. 11 crores. When the appeal was considered by the Tribunal against this order of the adjudicating authority, the same was set aside and issue remanded for reconsideration in the light of the detailed reply of the appellant. The present order-in-original has been passed in the de novo proceedings in which bulk of the demand to the extent of Rs. 10.90 crores was dropped by the adjudicating authority after successful reconciliation by the appellant. However, small amount of Service Tax of Rs. 7.70 Lakhs was demanded. However, interest was charged by the Adjudicating Authority. Aggrieved by the impugned order, the present appeal has been filed. With the above background the case was heard today in which Ms. Mansi Batra, Ld. Counsel for the appellant submitted written arguments. She prayed that the case may be decided on the basis of written argument. Revenue was represented by Shri A.K. Singh, Ld. DR who reiterated the impugned order.

2. Heard both sides and perused the record. In the written submission filed on behalf of the appellant, it has been argued that the Ld. Commissioner in the impugned order has decided the issue in favour of MTNL and dropped most of the demand for service tax. It has been submitted that since the demand for service tax has been dropped there is no justification for demand of interest.

3. After going through the impugned order, we find that the appellant has collected the consideration for the services rendered along with service tax thereon. It is further seen that such service tax amounts have also been remitted to the Government but the adjudicating authority has found that there is a time gap between the time, the service tax is recovered from the subscribers and the payment of the same to the credit of the Government. It has been estimated that the average delay is of two months and accordingly charged interest. We find that the decision taken by the Adjudicating Authority is fair and reasonable. It is on record that the Service T

Please Login To View The Full Judgment!

ax amount collected by MTNL has been paid to the Government only after delay. Hence, the charging of interest is upheld. The demand of Service tax of a small amount along with interest and penalty is also upheld. In the result, the impugned order is upheld and the appeal is dismissed.
O R







Judgements of Similar Parties

11-06-2020 Hanumanthappa Pathrera Lakshmana Versus State by Senior Intelligence Officer, Directorate General of Goods & Service Tax Intelligence, Bengaluru High Court of Karnataka
04-06-2020 The Karnataka Public Service Commission, Represented by its Secretary Versus Dr. S.S. Madhukeshwara & Another High Court of Karnataka
22-05-2020 Dhiraj Milind Dhurve Versus Union Public Service Commission & Another High Court of Delhi
22-05-2020 M/s Gauri Shankar Indane Service, Patna Versus Indian Oil Corporation Ltd., Patna & Others High Court of Judicature at Patna
20-05-2020 The Commissioner of Central Excise, Customs & Service Tax, Ernakulam Versus M/s. Bharat Petroleum Corporation Ltd. Kochi Refinery, Ambalamugal, Represented by The Chief Finance Manager High Court of Kerala
19-03-2020 Jagdish Kumar Choudhary & Others Versus Rajasthan Public Service Commission, Ajmer Through Its Secretary & Others High Court of Rajasthan Jodhpur Bench
17-03-2020 P.B. Biju Versus The Managing Committee of The Vayyattupuzha Service Co-Operative Bank, Ltd No. Q 354, Represented by Its President, Pathanamthitta District & Others High Court of Kerala
24-02-2020 P.H. Thajudeen Versus Secretary, Pathanamthitta Service Co-op: Bank Ltd., Near Govt. Hospital, Pathanamthitta & Another Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
18-02-2020 Vidya Devarajan & Another Versus The Secretary, Tamil Nadu Public Service Commission, Chennai High Court of Judicature at Madras
14-02-2020 A. Babu Prasanth V/S The Secretary, Tamil Nadu Public Service Commission, TNPSC Toad, Chennai & Others High Court of Judicature at Madras
14-02-2020 The Commissioner of Central Excise & Service Tax, Bhavnagar Versus M/s. Pipavav Shipyard Limited (100 Percent Eou) High Court of Gujarat At Ahmedabad
13-02-2020 The Kerala Public Service Commission, Represented by The Secretary, Thiruvananthapuram & Another Versus P.K. Leelamani & Others High Court of Kerala
10-02-2020 Ambalal V. Patel Versus Central Medical Service Society Vishwa Yuva Kendra & Others Competition Commission of India
05-02-2020 N.V. Usha Versus Njarakkal Service Co-Operative Bank Ltd. High Court of Kerala
05-02-2020 The Commissioner of Customs, Tuticorin Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai & Another High Court of Judicature at Madras
03-02-2020 M/s. Bright Marketing Company, Tirupur Versus The Commissioner of Central Excise & Service Tax, Coimbatore High Court of Judicature at Madras
23-01-2020 Krantikumar Kishanrao Kaulwar & Another Versus Maharashtra Public Service Commission, MPSC & Others High Court of Judicature at Bombay
23-01-2020 The Managing Committee, The Vellathooval Service Co-Operative Bank Ltd., Idukki, Represented by Its President Versus The Joint Registrar of Co-Operative Societies(General), Idukki & Another High Court of Kerala
23-01-2020 M/s. Premier Cotton Textiles rep. by its Senior Manager, S. Vaidyanathan & Others Versus The Commissioner of Central Goods and Service Tax, Coimbatore Commissionerate, Coimbatore High Court of Judicature at Madras
22-01-2020 K.S. Rema Devi, Accountant, Azhoor-Muttappalam Service Co-Operative Bank, Thiruvananthapuram Versus The Kerala Co-Operative Service Examination Board, Represented by Its Secretary, Thiruvannathapuram & Others High Court of Kerala
22-01-2020 Surekha Rana Versus Rajasthan Subordinate & Ministerial Service Selection Board, Jaipur High Court of Rajasthan Jodhpur Bench
20-01-2020 Andoorkonam Service Co-Operative Bank, Represented by Its Secretary- In-Charge, Thiruvananthapuram Versus The Income Tax Officer, Thiruvananthapuram & Others High Court of Kerala
20-01-2020 Shri Gas Service Versus United India Insurance Co. & Others National Consumer Disputes Redressal Commission NCDRC
15-01-2020 Kerala Public Service Commission, Represented by The Secretary, Thiruvananthapuram Versus K.P. Pradeepan & Others High Court of Kerala
14-01-2020 Managing Director & Directors Sai Service Private Limited(Formerly Sai Service Station Pvt. Ltd.) & Another Versus Dr. Sadanand Bhojraj Adhyanthaya & Others National Consumer Disputes Redressal Commission NCDRC
13-01-2020 Delhi Subordinate Service Selection Board (DSSSB) & Others Versus Puneet Kumar & Others High Court of Delhi
10-01-2020 The Secretary, Udumbanchola Service Co-operative Bank Ltd., Idukki Versus S. Rani Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
10-01-2020 Commissioner of Service Tax V/S Kingfisher Airlines Ltd. Customs Excise Service Tax Appellate Tribunal West Zonal Bench At Mumbai
10-01-2020 M/s. Kotec Automative Services India Pvt. Ltd., Rep. by its Director, Chung Lee Yoon, Sriperumbudur Versus The Commissioner of Service Tax Chennai & Another High Court of Judicature at Madras
09-01-2020 Quick Heal Technologies Limited V/S Commissioner of Service Tax, Delhi Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 Kanchan India Limited and Others V/S Commissioner of Central Goods, Service Tax & Central Excise Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
09-01-2020 3G Consultants V/S The Commissioner of Service Tax Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore
09-01-2020 Oriental Insurance Company Limited V/S Commissioner of Central Excise & Service Tax, Large Taxpayer Unit Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Badri Narayan Sharma V/S Commissioner of Customs, Central Excise & Service Tax, Jaipur Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Kuthannur Service Co-Operative Bank Limited, Palakkad, Represented by Its Secretary & Others Versus The Income Tax Officer, Palakkad & Others High Court of Kerala
08-01-2020 Badri Narayan Sharma Versus Commissioner of Customs, Central Excise & Service Tax, Jaipur Customs Excise amp Service Tax Appellate Tribunal Principal Bench New Delhi
08-01-2020 Navbharat Fuse Co. Ltd. and Others V/S Commissioner of Customs, Central Excise and Service Tax Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
07-01-2020 Caparo Engineering India Limited V/S Commissioner of Central Goods and Service Tax, Customs and Excise, Ujjain Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
03-01-2020 The General Manager, Aleppy Parcel Service, Alappuzha Versus Anil Kumar V., Managing Partner, Wetex Garments, Poovattuparamba, Kozhikode Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
03-01-2020 Andhra Cylinders Pvt. Ltd. and Others V/S Commissioner of Customs, Central Excise & Service Tax, Hyderabad-I Customs Excise Service Tax Appellate Tribunal Regional Bench Hyderabad
02-01-2020 Himadri Speciality Chemicals and Industries Limited V/S Principal Commissioner of Service Tax-I, Kolkata Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata
02-01-2020 Railway Officers Club, Chennai Versus The Additional Commissioner of Service Tax, Chennai High Court of Judicature at Madras
02-01-2020 Gemini Software Solutions Pvt. Ltd V/S Commissioner of Central Excise, Customs and Service Tax, Trivandrum Customs Excise Service Tax Appellate Tribunal Regional Bench, Bangalore
02-01-2020 Babita Das Konar Versus M/s. Solace Management Consultancy Service(P) Ltd. National Consumer Disputes Redressal Commission NCDRC
11-12-2019 Andhra Pradesh Public Service Commission Versus Kota Lingeswara Rao & Others Supreme Court of India
05-12-2019 Keecheri Service Co-Operative Bank Ltd, Ernakulam Distric, Represented by Its Secretary & Another Versus M.M. Ramesh & Others High Court of Kerala
03-12-2019 The Chirayinkeezhu Service Co-Operative Bank Limited, Thiruvananthapuram, Represented by Its Secretary A. Anil Kumar & Others Versus Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, New Delhi, Represented by Its Chairman & Others High Court of Kerala
28-11-2019 The Assam Public Service Commission & Others Versus Pranjal Kumar Sarma & Others Supreme Court of India
26-11-2019 Kerala Public Service Commission, Pattom, Thiruvananthapuram, Represented by Its Secretary Versus C.A. Soumya & Others High Court of Kerala
25-11-2019 Thankey Service Co-Operative Bank Ltd., Represented by its Secretary, Alappuzha Versus The Registrar of Co-Operative Societies, Thiruvananthapuram & Others High Court of Kerala
25-11-2019 Lupin Limited V/S Commissioner, Central Goods Service Tax, Customs & Central Excise Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
20-11-2019 R. Karunakaran Versus Rangasamy Motor Service, Proprietor T. Gunasundari, Chetpattu & Another High Court of Judicature at Madras
16-11-2019 The Kerala Public Service Commission, Thiruvananthapuram, Represented by Its Secretary, Kerala & Others Versus P. Swapna & Another High Court of Kerala
12-11-2019 Mathew K. Jacob Versus Union of India, Represented by The Secretary to The Government, Department of Financial Service (Banking Division), Ministry of Finance, New Delhi & Others High Court of Kerala
07-11-2019 K. Vasudevan Versus Director of Medical & Rural Service, Tamil Nadu Government & Others High Court of Judicature at Madras
04-11-2019 G. Balaji & Another Versus The Secretary, Tamil Nadu Public Service Commission, Fracier Bridge Road, Chennai Before the Madurai Bench of Madras High Court
25-10-2019 Rajasthan Public Service Commission, Ajmer & Another Versus Shikun Ram Firuda & Another Supreme Court of India
23-10-2019 Kairali Jewelery, Varkala, Thiruvananthapuram, Represented by Its Managing Partner, Nadarsha Versus The Assistant Commissioner-Iii, Special Circle, State Goods & Service Tax Department, Thiruvananthapuram & Another High Court of Kerala
22-10-2019 Union Public Service Commission Versus R.A. Khan & Others High Court of Delhi
22-10-2019 R. Devasenathipathi Versus 1.Joint Director of Medical and Rural Service, Vellore & Others High Court of Judicature at Madras
17-10-2019 Maharashtra Public Service Commission through Secretary & Others Versus Makrand Subhash Dagadkhair & Others High Court of Judicature at Bombay
16-10-2019 M/s. DLF Southern Towns Private Limited, Kakkanad, Represented by Its Assistant General Manager S. Subramanian & Another Versus The State Tax Officer (Investigation Branch), O/O. The Deputy Commissioner of State Tax (Intelligence), Department of State Goods & Service Tax, Edappally, Ernakulam & Others High Court of Kerala
15-10-2019 Union of India, Represented by The Secretary, Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, New Delhi & Others Versus Antony Cleetus, Deputy Office Superintendent, Retired From Central Excise, Customs & Service Tax Deptt, Cochin High Court of Kerala
25-09-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus S. Satheesh & Others High Court of Kerala
24-09-2019 The District Registrar, Office of the District Registrar, Thrissur & Another Versus Peringandoor Service Co-Operative Bank Ltd., Rep. by Its President, Mulakkunathukavu, Thrissur High Court of Kerala
12-09-2019 Esquire Express & Courier Service & Others Versus The Union of India & Others High Court of Tripura
09-09-2019 Karnataka Public Service Commission Versus State of Karnataka High Court of Karnataka
06-09-2019 M/s. Enmas Andritz Pvt. Ltd., Rep. by its Director, N. Soundrapandian Versus The Assistant Commissioner of Service Tax, Chennai II Commissionerate, Chennai & Another High Court of Judicature at Madras
05-09-2019 A. Anilkumar, Superintendent of Police (Retired from State Service), Internal Security Investigation Team Kerala, Tripunithura Versus Union of India, Represented by Its Secretary, Ministry of Home Affairs, Government of India, New Delhi & Others High Court of Kerala
03-09-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus S.V. Silbert Jose & Others High Court of Kerala
28-08-2019 D. Anjali Versus Tamil Nadu Public Service Commission, Rep by the Secretary to Government, Chennai & Others High Court of Judicature at Madras
26-08-2019 Commissioner, Central Excise, Customs & Service Tax, Raipur (C.G.) Versus M/s. Salasar Sponge & Power Limited, Raigarh (C.G.) High Court of Chhattisgarh
26-08-2019 Union Public Service Commission Versus Shristi Singh & Others Supreme Court of India
22-08-2019 Shalini Chingtham & Others Versus Manipur Public Service Commission through its Secretary & Others High Court of Manipur
22-08-2019 State of Kerala, Represented by deputy Commissioner of State Tax (Law), State Goods & Service Tax Department, Ernakulam Versus Raphel T. Joseph High Court of Kerala
21-08-2019 Bihar Public Service Commission & Others Versus Dr. Renu Singh & Others High Court of Judicature at Patna
21-08-2019 M/S Premier Car Sales Ltd. Shahnazaf Road Lko.Throu. Director Versus Commissioner Of Central Excise & Service Tax Ashok Marg Lko High Court of Judicature at Allahabad
19-08-2019 The Mutholy Service Co-Operative Bank Ltd., Thekkemuri, Kottayam, Represented by its Secretary Versus The District Election Officer & District Collector, Kottayam & Another High Court of Kerala
08-08-2019 P.V. Sakkariya, Committee Member, Karuvanthiruthy Service Co-Operative Bank, Feroke, Kozhikode Versus The Karuvanthiruthy Service Co-Operative Bank Ltd., Karuvanthiruthy, Feroke, Represented by Its Secretary & Others High Court of Kerala
06-08-2019 K.P. Unnikrishnan, Peon, The Manjoor Service Co-Operative Bank Ltd. Kuruppanthara & Others Versus The Manjoor Service Co-Operative Bank Ltd., Represented by Secretary, Kuruppanthara & Others High Court of Kerala
02-08-2019 Union Public Service Commission & Another Versus Mayank Rai & Others Supreme Court of India
02-08-2019 Molsy Eldhose Versus The Secretary, Valakom Service Co-Operative Bank Ltd. High Court of Kerala
01-08-2019 E. Rajeswari Versus Tamil nadu Public Service Commission, Rep by its Secretary, Chennai & Another High Court of Judicature at Madras
31-07-2019 M/s. Steel Authority of India Ltd. Versus Exalt Service Pvt. Ltd. High Court of Judicature at Calcutta
24-07-2019 The Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram Versus Sreejith P. Kumar & Others High Court of Kerala
24-07-2019 M/s. Premier Cotton Textiles, represented by its Senior Manager, S. Vaidyanathan, Poolankinar Post, Udumalpet Versus The Commissioner of Central Goods & Service Tax, Coimbatore Commissionerate, GST Bhavan, Coimbatore & Another High Court of Judicature at Madras
23-07-2019 P. Karthik Versus The Chairman, Tamil Nadu Public Service Commission, Chennai High Court of Judicature at Madras
22-07-2019 E. Sankar Versus The Chairman, Tamil Nadu Public Service Commission, Chennai & Others High Court of Judicature at Madras
16-07-2019 M.N. Hazeena & Others Versus The Kerala Public Service Commission Represented by Its Secretary, Thiruvananthapuram & Others High Court of Kerala
12-07-2019 Mohammed Basheer Versus The Chief Electoral Officer to Election to Kanjirappally Service Co-Operative Bank & Others High Court of Kerala
09-07-2019 M/s. Daimler Financial Service Versus M/s. SSPT Logistrict & Another High Court of Judicature at Madras
09-07-2019 Mahjabeen & Another Versus M/s. Gulf Medical Diagnostic Service [P] Ltd., Rep. by Dr. T. Sivabakkiyam & Another High Court of Judicature at Madras
09-07-2019 V.S. Revathy Versus Kerala Public Service Commission, Represented by Its Secretary, Thiruvananthapuram & Others High Court of Kerala
08-07-2019 M/s. Hi Bright Apparels (P) Ltd., Represented by its Managing Director, S. Benjamin Versus The Customs, Excise & Service Tax Appellate Tribunal, Chennai & Another High Court of Judicature at Madras
04-07-2019 Public Service Commission U.P. & Another Versus State of U.P. & Others High Court of Judicature at Allahabad
04-07-2019 V.R. Beedu & Others Versus State of Karnataka by Department of Youth Service & Sports Vidhana Soudha, Rep. by its Principal Secretary & Others High Court of Karnataka
04-07-2019 Niravkumar Dilipbhai Makwana Versus Gujarat Public Service Commission & Others Supreme Court of India
27-06-2019 K. Karuppannan Versus The Joint Registrar of Co-Operative Societies/Chairman, Common Cadre Service Committee, Coimbatore Region, Coimbatore & Another High Court of Judicature at Madras
25-06-2019 The Manager, Amma's Auto Tech (Tata Motors), Authorized Service Centre, V.V. Nagar, Cheruvathur Versus Dineshan Kerala State Consumer Disputes Redressal Commission Thiruvananthapuram
25-06-2019 Commissioner of Central Excise, Custom and Service Tax, Vapi V/S Sun Pharmaceutical Industries Ltd High Court of Judicature at Bombay


LawyerServices is a Premium Legal Tech solution.


Lawyers, Law Firms, Government Departments and Corporates rely on us for, Workflow Automation, Data Aggregation, Timely Updates, Case Management, Intelligent Research, Latest Legal Data Updates and a LOT more!

If you are a legal professional, CONTACT US, in order to see how our UNIQUE solution can benefit your organization.

Features Intro Close Box