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2023 (12) TMI 526 - CESTAT NEW DELHIDischarge of service tax liability by ‘book adjustment’ - Instructions dated 21.03.2023 issued by the Central Board of Indirect Taxes and Customs - HELD THAT:- It would be seen from the Instructions that the Board had directed that in all cases pending adjudication where the duty/tax had been demanded only on account of the fact that amount due as tax/duty had not been paid as per the procedure laid down but by book adjustment, the adjudicating authority may focus on the reconciliation of duty/tax paid by book adjustment - It is, therefore, clear from the aforesaid Instructions that payment of service tax by book adjustment has been accepted by the Board. Whether reconciliation was provided to the adjudicating authority? - HELD THAT:- It is seen that the Principal Commissioner, in view of the decision of the Tribunal in M/S. FA & CAO, ECR, HAJIPUR VERSUS COMMISSIONER OF CGST & CX, PATNA-II COMMISSIONERATE [2021 (7) TMI 1407 - CESTAT KOLKATA], noted that the accounts have not been audited by Comptroller and Auditor General of India. It is apparent that the words ‘Comptroller and Auditor General’ in the aforesaid order of the Tribunal have been mistakenly written for the words ‘Controller General of Accounts’. This fact is also clear from the Instructions of the Board wherein reference has been made to Controller General of Accounts. In the present case, the details of book transfer of the service tax was submitted to the Principal Commissioner from the site of the Controller General of Accounts and the communication dated 13.10.2022 of the Railway Boards clearly provide evidence of transfer of service tax - since the data provided by the appellant has been taken from the website of Controller General of Accounts, Ministry of Finance, the directions contained in the Instructions dated 21.03.2023 stand fulfilled. The appellant, therefore, made payment of service tax by book adjustment. The impugned order dated 31.10.2022, therefore, cannot be sustained and is set aside - Appeal allowed.
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