TMI Blog2023 (12) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... t by book adjustment, the adjudicating authority may focus on the reconciliation of duty/tax paid by book adjustment - It is, therefore, clear from the aforesaid Instructions that payment of service tax by book adjustment has been accepted by the Board. Whether reconciliation was provided to the adjudicating authority? - HELD THAT:- It is seen that the Principal Commissioner, in view of the decision of the Tribunal in M/S. FA CAO, ECR, HAJIPUR VERSUS COMMISSIONER OF CGST CX, PATNA-II COMMISSIONERATE [ 2021 (7) TMI 1407 - CESTAT KOLKATA] , noted that the accounts have not been audited by Comptroller and Auditor General of India. It is apparent that the words Comptroller and Auditor General in the aforesaid order of the Tribunal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration in this appeal is whether the appellant could have discharged service tax liability by book adjustment . According to the department, the appellant was required to make payment of service tax through TR-6 challan or electronically through internet banking and payment could not have been made by any other mode, including by book adjustment. 3. Shri Pramod Kumar Sharma, learned consultant of the appellant has placed reliance upon the Instructions dated 21.03.2023 issued by the Central Board of Indirect Taxes and Customs [the Board] and the relevant portions of the said Instructions are reproduced below: Central Board of Excise Customs (CX ST Wing) ***** New Delhi, 21st March, 2023 INSTRUCTIONS *** ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments. On similar lines, a few other judgments have also been passed by Tribunal. 6. Considering the above position in totality with a view to reduce litigation, Board directs that in all cases pending adjudication in respect of Department of Posts and Ministry of Railways, where the duty/tax has been demanded only on account of the fact that amount due as tax/ duty has not been paid as per the procedure laid down but by book adjustment, the adjudicating authority may focus on the reconciliation of duty/tax paid by book adjustment. The noticees may for this purpose, submit the reconciliation statement of duty/tax liability and the payment proof in appropriate head and account pertaining to the demand to the satisfaction of the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is whether reconciliation was provided to the adjudicating authority. In this connection learned consultant for the appellant has placed the letter dated 13.10.2022 sent by the Railway Board regarding remittance of service tax through book adjustment with the copy to the Controller General of Accounts, Ministry of Finance, New Delhi. The said letter is reproduced below: भारत सरकार Government of India रेल मंत्रालय Ministry of Railways रेलवे बोर्ड (Railway Board) No.2020/AC1/4/3 New Delhi, Dated: 13/10/2022 The PFA, North Western Railway, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Accounts) Railway Board Copy to: Controller General of Accounts, Ministry of Finance, Department of Expenditure, Mahalekha Niyantrak Bhawan, E-Block, General Pool Office (GPO) Complex, INA, New Delhi. 7. The adjudicating authority, however, did not accept this and the relevant portion of the order contained in paragraph 22 is reproduced below: 22. The case laws cited by noticee, in support of their contention that payment by way of book adjustment is legal and proper, are not found applicable in the instant case as in these cases, the Hon'ble CESTAT allowed the payment of Service Tax through Book Adjustment, made by the Postal Department only when the Postal Department produced Final Accounts before the Service Tax Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been made to Controller General of Accounts. 9. In the present case, the details of book transfer of the service tax was submitted to the Principal Commissioner from the site of the Controller General of Accounts and the communication dated 13.10.2022 of the Railway Boards clearly provide evidence of transfer of service tax. 10. As noticed above, since the data provided by the appellant has been taken from the website of Controller General of Accounts, Ministry of Finance, the directions contained in the Instructions dated 21.03.2023 stand fulfilled. The appellant, therefore, made payment of service tax by book adjustment. 11. The impugned order dated 31.10.2022, therefore, cannot be sustained and is set aside. The appeal is, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
