https://www.taxtmi.com/caselaws?id=277595 Service tax paid by a Central Government department through inter-departmental book adjustment was treated as valid discharge of liability where the payment followed departmental instructions and was supported by a CBEC office memorandum. The absence of TR-6 challans for verification did not, by itself, justify treating the tax as unpaid or sustaining a fresh demand for an amount already remitted through the prescribed governmental mechanism. The demand was therefore unsustainable, and the impugned order was set aside in favour of the assessee. en-us Thu, 01 Mar 2018 00:00:00 +0530 Thu, 10 Jan 2019 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277595 Service tax paid by a Central Government department through inter-departmental book adjustment was treated as valid discharge of liability where the payment followed departmental instructions and was supported by a CBEC office memorandum. The absence of TR-6 challans for verification did not, by itself, justify treating the tax as unpaid or sustaining a fresh demand for an amount already remitted through the prescribed governmental mechanism. The demand was therefore unsustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277595