9911796707
TMI Blog2023 (12) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... ST & Central Excise Commissionerate [the Principal Commissioner] adjudicating three show cause notices issued to the appellant for the period from October 2012 to June 2017. 2. The issue that arises for consideration in this appeal is whether the appellant could have discharged service tax liability by 'book adjustment'. According to the department, the appellant was required to make payment of service tax through TR-6 challan or electronically through internet banking and payment could not have been made by any other mode, including by book adjustment. 3. Shri Pramod Kumar Sharma, learned consultant of the appellant has placed reliance upon the Instructions dated 21.03.2023 issued by the Central Board of Indirect Taxes and Customs [the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd payment made through book adjustment. The remand directions include that "in the sold remand proceedings, the authorities shall verify with regard to the quantification and supporting documents." On similar lines, a few other judgments 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 but by book adjustment, the adjudicating authority may focus on the reconciliation of duty/tax paid by book adjustment. The noticees may f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accounts. It is, therefore, clear from the aforesaid Instructions that payment of service tax by book adjustment has been accepted by the Board. 6. What requires to be noticed is whether reconciliation was provided to the adjudicating authority. In this connection learned consultant for the appellant has placed the letter dated 13.10.2022 sent by the Railway Board regarding remittance of service tax through book adjustment with the copy to the Controller General of Accounts, Ministry of Finance, New Delhi. The said letter is reproduced below: "भारत सरकार Government of India रेल मंत्रालय Ministry of Railways र ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " 7. The adjudicating authority, however, did not accept this and the relevant portion of the order contained in paragraph 22 is reproduced below: "22. The case laws cited by noticee, in support of their contention that payment by way of book adjustment is legal and proper, are not found applicable in the instant case as in these cases, the Hon'ble CESTAT allowed the payment of Service Tax through Book Adjustment, made by the Postal Department only when the Postal Department produced "Final Accounts before the Service Tax Authorities". But the noticee in the instant case, failed to provide any such Final Accounts or any other evidence supporting their contention that the amount involved in the impugned Show Cause Notices have been de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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