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2017 (3) TMI 789 - CESTAT KOLKATABook adjustment to discharge liability of tax - whether book adjustment can be treated as payment of service tax in terms of Rule 6 of Service Tax Rules, 1994? - Central Government Establishment. - Held that: - it is evident that the appellant paid the tax and there may be some procedural lapses for which the demand of tax is not sustainable in the eyes of law. Penalty - Held that: - appellant, being a Central Government Department paid the tax as per the directions of the office of the Comptroller and Auditor General, by book adjustment. At this juncture, the observation of the Adjudicating Authority against the appellant that they defrauded the exchequer is extremely shocking and the Adjudicating Authority should avoid such language in their orders - the imposition of penalties are waived u/s 80 of the FA, 1994. The Adjudicating Authority is directed to verify the payment of tax by book adjustment - appeal allowed by way of remand.
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