https://www.taxtmi.com/caselaws?id=281203 The Tribunal held that a debit entry in the Postal department's accounts should be accepted as payment of service tax, despite not being made electronically as required by Rule 6(2) of the Service Tax Rules, 1994. The case was remanded to verify the linkage between the debit entry and the Ministry of Finance's records to confirm the payment. The absence of confirmatory evidence beyond the debit entry was noted, emphasizing the need for documentation to establish the flow of funds. The respondent was given the opportunity to provide additional evidence to support the payment. en-us Mon, 23 Apr 2018 00:00:00 +0530 Mon, 26 Aug 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281203 The Tribunal held that a debit entry in the Postal department's accounts should be accepted as payment of service tax, despite not being made electronically as required by Rule 6(2) of the Service Tax Rules, 1994. The case was remanded to verify the linkage between the debit entry and the Ministry of Finance's records to confirm the payment. The absence of confirmatory evidence beyond the debit entry was noted, emphasizing the need for documentation to establish the flow of funds. The respondent was given the opportunity to provide additional evidence to support the payment. Case-Laws Service Tax Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281203