2021 (7) TMI 1407

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....h, Chartered Accountant for the Appellant (s) Shri A.K.Biswas, Authorized Representative for the Respondent (s) ORDER The instant appeal has been filed by East Central Railways, Hajipur, against the Order-in-Original dated 03.01.2020 passed by the Pr. Commissioner, CGST & CX, Patna, whereby demand of service tax of Rs.612.38 crores approx. has been confirmed along with interest and penalt....

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.... of service tax collected by Railways was being credited to Civil Head of Account, Major Head - 0044 Service Tax every month through monthly Account Current sent to CGA, Ministry of Finance as per existant guidelines from the Ministry of Finance. The details of Service Tax booked under Major Head 0044 by Ministry of Railways during the financial year 2012-13, 2013-14 and 2014-15 are as under ..." ....

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.... sustained and hence, set aside. 5. We are also of the view that there is a need for examination of quantification of tax amount involved during the period in dispute so as to ensure whether the same corresponds to the amount deposited by way of book adjustment for which the matter is remanded back for limited purpose. In the said remand proceedings, the authorities shall verify with regard to ....