2018 (4) TMI 1717

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..... ) For The Respondent : None ORDER The case of the department is that the Postal department made the payment by making entry in their books of accounts and not made the payment electronically. Therefore, this debit will not be considered as payment of service tax. Accordingly, the demand was confirmed. In appeal filed by Postal department before Commissioner (Appeals) the same was allowed. Bein .....

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..... nce, mere debit entry in the book will not suffice as a proof of payment. 3. None appeared on behalf of respondent. 4. I have carefully considered the submissions made by Learned Authorised Representative. I find that Postal Department has made a debit entry in their books of accounts towards payment of service tax. As regard rule 6(2) of Service Tax Rules, 1994 it is only a procedure. If by a .....

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..... Postal Department has been reflected in the credit entry in the books of Ministry of Finance. The respondent may be given opportunity to produce evidence by necessary documents. As per my above observation the order is set aside. 5. The appeal is disposed of by way remand to the adjudicating authority for passing a fresh order after verification as discussed above. (Dictated in Court)
Cas .....

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