TMI BlogPayment of Service Tax by the Department of Posts and Ministry of Railways by way of book adjustmentX X X X Extracts X X X X X X X X Extracts X X X X ..... , New Delhi, 21 st March, 2023 INSTRUCTIONS To, 1. Pr. Chief Commissioner / Chief Commissioner, CGST CX (All) 2. Pr. DG/ DG (All), DGGI 3. Pr. Commissioner/Commissioner, CGST CX (All) 4. Webmaster@cbic.gov.in Sir/ Madam, Subject: Payment of Service Tax by Department of Posts and Ministry of Railways by way of book adjustment-reg. Please refer to above s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and also to the Government Accounting Rules, 1990, Accordingly, it was requested to adhere to provisions of the Finance Act, 1994 by paying duty/tax electronically through the NSDL portal of ACES portal. The Controller General of Accounts was also requested to render necessary assistance to the Department of Post and Ministry of Railways for aligning their payment procedure accordingly. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntries of the Service Tax paid by way of book adjustment and re-payment through ACES/NSDL, as the Government accounts for legacy period are already finalised and laid in the Parliament. Board has also noted that it may not be appropriate to demand the duty once paid by book adjustment again and accordingly, Board has felt the necessity of reducing avoidable litigation where the only issue of conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, a few other judgements 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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