TMI Blog2021 (7) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... d, 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 Ministr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ATA] . 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 all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the Government Treasury as is required under the provisions of the Finance Act, 1994. The 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. 3. After hearing both the sides through video conferencing and on perusal of the documents placed bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the following cases: Post Master vs. CCE, Jodhpur (Final Order no. 50372/2020 dated 27.01.2020 in Service Tax Appeal no. 50530 of 2019 passed by CESTAT, Delhi) Sr. Post Master vs. CCE Jaipur (Final Order no. 51022 / 2018 dated 01.03.2018 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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