TMI Blog2017 (3) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - ST/75585/2014 - FO/A/75208/2017 - Dated:- 8-3-2017 - Shri P. K. Choudhary, Judicial Member Shri. Pravin Kumar Jain, (CA) for the Appellant Shri. S. S. Chattopadhyay, Suptd (AR) for the Respondent ORDER Per: Shri P. K. Choudhary Briefly stated the facts of the case are that the appellant is a Central Government Department A Show Cause Notice dated 08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness Auxiliary Service and Life Insurance Service'. The contention of the Ld. Counsel is that the appellant was discharging Service Tax liability by paying the due taxes through book adjustment', being a Central Government Establishment. The Ld. Counsel contended that the appellant already paid the tax by book adjustment as advised by the Government of India, Ministry of Communication I. T., P. A. wing, Department of Posts, Dak Bhawan, New Delhi and in line with the procedure followed by the Department of Posts. In this context the letter dated 24.03.2011 of Deputy Controller General of Accounts, O/O the Controller General Accounts is reproduced below:- Office of the Controller General of Accounts 7th Floor, Lok Nayak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /PA Book-I/Service Tax-Court Case/2011-12/D-6129 dated 27.09.2012 The Director of Accounts (Postal) Patna GPO Campus, Patna-800001 Sub:- Regarding advice for filig an appeal against the order No. 83/AC/ST/DNB/2011 dated 30.12.2011 of Central Excise and Service Tax Division, Dhanbad. Sir, I am directed to invite a reference to your office letter No. PA (M)/Cenvat Credit/2011-12/1007 dated 17.07.2012 on the subject cited above. The photo copy of letter No. 1(8)2006/TA/120 dated 24.03.2011 issued by o/o CGA New Delhi for payment of Service Tax through Book adjustments/Direct credited to the appropriate final head (0044) by the Department of Posts is enclosed herewith along with photo copy of General Abstract (pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir part to defraud the exchequer of its legitimate dues. I am constrained to observe that a Central Government Department paid the tax as per the directions of the office of the Comptroller and Auditor General, by book adjustment. The final accounts have been submitted to the Service Tax authorities. 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. So, I do not find any material for imposition of penalty and therefore, the imposition of penalties are waived under Section 80 of the Finance Act, 1994. 8. In view of the above discussions, the Adjudicating Authority is directe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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