TaxTMI 
TaxTMI 
2017 (3) TMI 789
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....ice for the period detailed as under. "(a) Rs. 5,82,013/- towards provision of Courier Services (Speed Post Revenue Service) for the period April, 2005 to January, 2010. (b) Rs. 2,43,646/- towards provision of Courier Services (Book Now Pay later Service) for the period April, 2005 to January, 2010. (c) Rs. 1,86,848/- towards provision of Business Auxiliary Service (Telephone Revenue Collection Charges) for the period April,2005 to January, 2010. (d) Rs. 61,322/- (Rupees Sixty One Thousand Three Hundred & Twenty Two) Only towards provision of Business Auxiliary Services (Mobile Bills Collection Charges) for the period July, 2006 to January, 2010 and, (e) Rs. 18,789/- towards provision of Business Auxiliary Services (Mobile A....
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....ance Book adjustments/credited direct to the appropriate final head by the Pay & Accounts Office. Sir, I am directed to invite a reference to your letter No. Pa/BOOK-I/SERVICE TAX/2009/D-7350 dated 14.02.2011 on the subject cited above. The issue of direct booking of Central Excise and Service Tax by the Government Departments has been taken up with the CBEC by the o/o Pr. CCA, CBEC. Till such time a final decision in this regard is taken. Department of Posts may adjust the amounts-relating to service tax through Book Adjustment e.i. classifying the same under the final heads of accounts in their books. Yours Faithfully Sd/- (H.K. Srivastav) Dy. Controller General of Accounts 4. It is noted that the Assistant Director General ....
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.... (Accounts) 5. On perusal of the above letters, I find that the appellant acted on the basis of the office of the Comptroller General of Accounts. It is revealed that the tax was paid by the appellant and the final accounts was submitted to CGA for submission to the Service Tax authority. The Commissioner (Appeals) observed that the contention of the appellant is not acceptable as genuine and legally correct in view of the provisions of Rule 6 (2) and (2A) of Service Tax Rules, 1994. 6. I find that the payment of Service Tax by book adjustment was not denied by the lower authorities. The Adjudicating Authority observed that book adjustment cannot be treated as payment of Service Tax in terms of Rule 6 of Service Tax Rules, 1994. In any ev....