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2023 (5) TMI 765 - AT - Service TaxProper discharge of service tax liability through book adjustment for the period April 2015 to June 2017 or not - HELD THAT:- The learned Commissioner (Appeals) vide Order-in-Appeal dated 16/1/2018, in appellants own case have been pleased to allow the appeal under similar facts and circumstances observing that appellants have credited the Govt. Account on account of service tax by way of book adjustment, irrespective of the fact that the same has been deposited by them by not following the procedures, verbatim as provided under the provisions of the Finance Act, 1994. The appellants being a Govt. department cannot be attributed with any malafide intention to evade payment of Service tax. In view of the facts and circumstances and the issue already having been decided in favour of the appellant, which order have attained finality, tthis appeal is allowed - impugned order set aside.
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