TMI Blog2023 (5) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... to allow the appeal under similar facts and circumstances observing that appellants have credited the Govt. Account on account of service tax by way of book adjustment, irrespective of the fact that the same has been deposited by them by not following the procedures, verbatim as provided under the provisions of the Finance Act, 1994. The appellants being a Govt. department cannot be attributed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liability through book adjustment for the period April 2015 to June 2017. 3. The brief facts are that the appellant is Post Master in district Churu having Service Tax registration. Appellant is engaged in providing couriers, business auxiliary service and life insurance service. It appeared to revenue that appellant have failed to pay service tax amounting to Rs. 14,84,543/- includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 days, the Commissioner (Appeals) was pleased to dismiss the appeal as he had no power to condone the delay of more than 30 days. Being aggrieved the appellant is before this Tribunal. 6. Assailing the impugned order, learned Counsel for the appellant Mr. Manoj Chauhan, Chartered Accountant inter alia urges that admittedly the appellant in the government department and the appellant post maste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustment, irrespective of the fact that the same has been deposited by them by not following the procedures, verbatim as provided under the provisions of the Finance Act, 1994. The appellants being a Govt. department cannot be attributed with any malafide intention to evade payment of Service tax. It also does not appear just proper to hold that the appellants have wilfully hidden any facts from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the interest of justice. 9. In view of the facts and circumstances and the issue already having been decided in favour of the appellant, which order have attained finality, I allow this appeal and set aside the impugned order. Appellant shall be entitled to consequential benefits in accordance with law. 10. Both Appeal and Miscellaneous application are allowed. (order dictated in the ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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