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TMI BlogPostal Department paid service tax by way of Book adjustmentX X X X Extracts X X X X X X X X Extracts X X X X ..... Postal Department paid service tax by way of Book adjustment X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that the said postal dept had paid service tax by way of book adjustment which was not in accordance with the provision of sec 68 of the Act 1994 read with Rule 6 of service tax Rules, 1994 in view of Board's instructions contained in F.No.137/08/2013-S.T dated 21-04-2014 So, Apex Court, High Court or CESTAT gave judgement or order in favour of Postal Department regarding service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by way of Book Adjustment by Central Govt or state Govt. As early as possible please send the order of judgement Thanking you Reply By KASTURI SETHI: The Reply: Dear Querist, We should take shelter of any case law if law is not clear. Pl. go to Section 67 which is extracted below: Explanation below clause 4(c) to Section 67 of the Finance Act,1994 "gross amount charged" includes payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and book adjustment." CCE v. Modern Food Indus. (India) Ltd., 1988 (37) E.L.T. 294 (T) = 1988 (7) TMI 190 - CEGAT, NEW DELHI Merely because no payment is made in cash or because there is book adjustment, it cannot be said that there is no sale. Book adjustment is also a form of payment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By KASTURI SETHI: The Reply: Dear Sir, Here is the latest and most relevant judgement which will serve your purpose. 2018 (19) G.S.T.L. 62 (Tri. - Del.) = 2018 (3) TMI 1673 - CESTAT NEW DELHI SENIOR POST MASTER Versus COMMISSIONER OF C. EX. & S.T., JAIPUR-I Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: Since the postal department is the Central Government Department, no cash payment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to be paid. The same should be paid by inter departmental adjustment. Before the formation of BSNL, the Department of Telecom also paid service tax by means of book adjustment only. Reply By KASTURI SETHI: The Reply: Case Law in support of Dr.Govindarajan's reply is appended below:- (Appeal of Central Excise Commissioner rejected). 2012 (25) S.T.R. 353 (Tri. - Del.) = 2011 (11) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 517 - CESTAT, NEW DELHI COMMISSIONER OF CENTRAL EXCISE, ALLAHABAD Versus BSNL X X X X Extracts X X X X X X X X Extracts X X X X
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