2018 (4) TMI 1717

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....Damle, Assistant Commissioner (AR) For The Respondent : None ORDER The case of the department is that the Postal department made the payment by making entry in their books of accounts and not made the payment electronically. Therefore, this debit will not be considered as payment of service tax. Accordingly, the demand was confirmed. In appeal filed by Postal department before Commissione....

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....ebit and credit to the Ministry of Finance, mere debit entry in the book will not suffice as a proof of payment. 3. None appeared on behalf of respondent. 4. I have carefully considered the submissions made by Learned Authorised Representative. I find that Postal Department has made a debit entry in their books of accounts towards payment of service tax. As regard rule 6(2) of Service Tax Ru....