2018 (3) TMI 1673

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..... ly with reference to non-payment of Service Tax through TR6 Challans for verification by the Jurisdictional Officer we find that cannot be the basis for again demanding the amount which was already remitted by the appellant though by book adjustment centrally as per the mandate of their respective department which was also accepted by CBEC - demand cannot be sustained - appeal allowed - decided in .....

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..... od 2007-2008 to November, 2012, the appellant did not discharge Service Tax of ₹ 2.03 Crs. The notice admits that the appellant have paid said amount by way of book transfer. Holding such book transfer is not proper payment of Service Tax as per rules, this proceedings were initiated. 2. We have heard Shri Sameer Aggarwal, Ld. Counsel appearing for the appellant and Shri R.K. Majhi, Ld. A .....

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..... by the Jurisdictional Officer we find that cannot be the basis for again demanding the amount which was already remitted by the appellant though by book adjustment centrally as per the mandate of their respective department which was also accepted by CBEC. In such situation we find that demand now raised on this ground cannot be sustained. 5. Accordingly, the impugned order is set aside and ap .....

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