2018 (4) TMI 1717

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..... has made a debit entry in their books of accounts towards payment of service tax. As regard rule 6(2) of Service Tax Rules, 1994 it is only a procedure. If by any other means payment is made merely because it is not made electronically it cannot be said that the payment was not made. Therefore, even if the payment is made by making debit entry it should be accepted as payment of service tax. Ex .....

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..... ayment electronically. Therefore, this debit will not be considered as payment of service tax. Accordingly, the demand was confirmed. In appeal filed by Postal department before Commissioner (Appeals) the same was allowed. Being aggrieved by the said orderin- appeal Revenue filed this appeal. 2. Shri M.P. Damle, Learned Assistant Commissioner (AR) appearing on behalf of Revenue sub .....

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..... arefully considered the submissions made by Learned Authorised Representative. I find that Postal Department has made a debit entry in their books of accounts towards payment of service tax. As regard rule 6(2) of Service Tax Rules, 1994 it is only a procedure. If by any other means payment is made merely because it is not made electronically it cannot be said that the payment was not made. .....

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