TMI Blog2020 (4) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDICIAL) Appearance Shri G.K. Mahajan, Advocate for the appellant Shri Y. Singh, Authorised Representative for the respondent ANIL CHOUDHARY: The appellant is a Post Master, Head Post- Office, Bikaner (Rajasthan), who is registered with the Service Tax department. The appellant/ Postal Department is required to pay service tax on courier services (speed post services). 2. The admitted facts as per the show cause notice dated 04.04.2016 are that on perusal of the Service Tax Returns for the period April 14 to September 14 and October 14 to March 15, it was observed that the appellant has discharged their tax liability under the category of Courier Agency Service partly through cenvat credit (₹ 1,02,799/-) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /HPO. DAP Jaipur is classifying Booking the Service Tax in the prescribed head of A/C as per instruction received from DDG (PAF) Deptt. of Post New Delhi. 2. Service Tax collected on different services provided by the department is accounted separately at different postal units (HPO s / SO s) and separately booked in Service Tax on receipt of monthly accounts from HPO s in circle postal Accounts. The amount of service tax booked in M.H. 0044 Ser tax (Prescribed head of Accounts provided by C.G.A.) and uploaded same in E-Lekha for further submission to D.G. post New Delhi, who submits consolidated monthly account to CGA which maintains account of Central Government. The revenue share of between various ministries is settled/adjusted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and penalty was imposed of ₹ 500/- under Section 76. 5. Being aggrieved, the appellant preferred appeal before the learned Commissioner (Appeals) on the ground that the payments by book adjustment is not bad in law, and the appellant being a Central Government Department, has admittedly paid the amount. Further, reliance was placed on the ruling of the Coordinate Bench of this Tribunal in the of Superintendent of Post Office vs. Commissioner of Central Excise, Guwahati-2017/ (4), GSTL 83 (Tribunal Kolkata), wherein under similar circumstances, this Tribunal held that the Postal Department acted on the basis of instruction of the office of the Comptroller General of Accounts. It is revealed that the tax has been paid by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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