9911796707
TMI Blog2020 (4) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... notice dated 04.04.2016 are that on perusal of the Service Tax Returns for the period April 14 to September 14 and October 14 to March 15, it was observed that the appellant has discharged their tax liability under the category of "Courier Agency Service" partly through cenvat credit (Rs. 1,02,799/-) and partly through book adjustment (Rs. 9,61,025). On verification from the ACES system, it appeared that no challan has been deposited against service tax liability for the said periods. Thus, it appeared that the appellant has not paid service tax of Rs. 9,61,025/- including cess. It further appeared that under Rules 6 of the Service Tax Rules read with Section 68 of the Finance Act, the appellant was required to pay service tax electronical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed head of Accounts provided by C.G.A.) and uploaded same in E-Lekha for further submission to D.G. post New Delhi, who submits consolidated monthly account to CGA which maintains account of Central Government. The revenue share of between various ministries is settled/adjusted by CGA as per prescribed procedures and schedule. 3. E-Lekha portal which shows 0044 service tax amounts for the year 2014-2015 is a documentary proof the same. Service Tax booked and collected on different postal services has been classified and booked by Bikaner HO. under head of 0044 service tax. 4. Copy of E-Lekha booking of service tax in respect of Bikaner Ho. is enclosed as proof of payment and certificate of Sr. AO/PA O/o DAP Jaipur is also enclosed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal Kolkata), wherein under similar circumstances, this Tribunal held that the Postal Department acted on the basis of instruction of the office of the Comptroller General of Accounts. It is revealed that the tax has been paid by the appellant, and final accounts were submitted to CGA for submission to the service tax Authority. Thus, payment of service tax has not been denied by the Service Tax Department. It was also held by the Adjudicating Authority that the payment of service tax in terms of Rule 6, being not there in the eyes of the law, was held to be unsustainable in the law. 6. However, the Ld. Commissioner (Appeal) was pleased to dismiss the appeal on limitation observing that the same is filed after the delay of ten months ..... X X X X Extracts X X X X X X X X Extracts X X X X
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