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2021 (7) TMI 1407 - AT - Service TaxDeposit of Service Tax or not - learned Commissioner in the impugned order has observed that though the appellant has submitted that the amount has been deposited through book adjustment but the actual payment has not been established - HELD THAT:- The Railway Board, Ministry of Railways, vide letter no. 2017/AC-II/1/21 dated 16.11.2020 has confirmed the deposit of the service tax. It has been initer-alia stated that The amount of service tax collected by Railways was being credited to Civil Head of Account, Major Head – 0044 Service Tax every month through monthly Account Current sent to CGA, Ministry of Finance as per existant guidelines from the Ministry of Finance. The details of Service Tax booked under Major Head 0044 by Ministry of Railways during the financial year 2012-13, 2013-14 and 2014-15. Thus, service tax stands deposited with the Government Treasury through account adjustment, instead of payment by challans, as per the guidelines issued by the Finance Ministry, and hence, this is not the case of non-payment of service tax - The said view has consistently been taken by the Tribunal in M/S. POST MASTER VERSUS COMMISSIONER OF CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE, JODHPUR [2020 (4) TMI 345 - CESTAT NEW DELHI], SENIOR POST MASTER VERSUS CCE AND ST, JAIPUR-I [2018 (3) TMI 1673 - CESTAT NEW DELHI] and THE SUPERINTENDENT OF POST OFFICE VERSUS COMMISSIONER OF CENTRAL EXCISE, GUWAHATI [2017 (3) TMI 789 - CESTAT KOLKATA]. There is a need for examination of quantification of tax amount involved during the period in dispute so as to ensure whether the same corresponds to the amount deposited by way of book adjustment for which the matter is remanded back for limited purpose. In the said remand proceedings, the authorities shall verify with regard to the quantification and supporting documents. Appeal allowed by way of remand.
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