https://www.taxtmi.com/caselaws?id=446842 Service tax liability could be discharged by book adjustment where Board instructions recognised that mode for pending adjudication matters involving Department of Posts and the Ministry of Railways. The adjudicating authority was required to verify reconciliation of tax paid through book adjustment against the Controller General of Accounts records, and the available remittance details and Railway Board communication supported that reconciliation. On those facts, the conditions in the instructions were satisfied, so the demand confirmed solely for non-payment through the prescribed mode could not be sustained. en-us Mon, 11 Dec 2023 00:00:00 +0530 Tue, 12 Dec 2023 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446842 Service tax liability could be discharged by book adjustment where Board instructions recognised that mode for pending adjudication matters involving Department of Posts and the Ministry of Railways. The adjudicating authority was required to verify reconciliation of tax paid through book adjustment against the Controller General of Accounts records, and the available remittance details and Railway Board communication supported that reconciliation. On those facts, the conditions in the instructions were satisfied, so the demand confirmed solely for non-payment through the prescribed mode could not be sustained. Case-Laws Service Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446842