BHARAT SANCHAR NIGAM LTD. Vs. CCE

JUDGEMENT

(1.) AFTER hearing both the sides and on perusal of the record, we find that the issue involved in this case is in narrow compass and therefore, after granting stay, the appeal is taken up for disposal.

(2.) The relevant facts of the case, in brief, are that the Appellants are registered with the Service Tax Authorities in respect of services provided, such as Telephones, Leased Circuits, Teleprinter/Speech Circuits, PBX, VVC, TAX Add Telegrams.

(3.) IT has been alleged that during the Audit of the record, it has been noticed that during the period from 1.7.2002 to 31.10.2003, the Appellants short -paid Service Tax. The Adjudicating Authority confirmed the demand of tax and imposed penalty of equal amount under Section 76 of the Finance Act, 1994.