2023 (5) TMI 765

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....HOUDHARY, MEMBER (JUDICIAL) Mr. Manoj Chauhan, Chartered Accountant for the appellant. Mr. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue involved in this appeal of the appellant Post Office (Department of Government of India under Ministry of Post & Telegraph) whether they have rightly discharged the service tax liability through....

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....6.2018 on contest, and the proposed demand which had been admittedly paid by way of book adjustment, as noted in para 3 of the SCN, was demanded alongwith interest and further penalty of Rs. 1,48,454/- was imposed under Section 76. 5. Being aggrieved the appellant preferred appeal before the Commissioner (Appeals). As there was delay in filing the appeal of about 141 days, the Commissioner (App....

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....cause notices were issued in the past for the period 2007-2012 and the learned Commissioner (Appeals) vide Order-in-Appeal dated 16/1/2018, in appellants own case have been pleased to allow the appeal under similar facts and circumstances observing as follows: "9. I find that the appellants have credited the Govt. Account on account of service tax by way of book adjustment, irrespective o....

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....7 in case of the Superintendent of Post Office V.s CCE Gawahati has allowed the appeal by observing that the appellant paid the tax and there may be some procedural lapses for which the demand of tax is not sustainable in the eyes of law." 7. Learned AR for revenue relies on the impugned order. 8. Having considered the rival contentions, I allow restoration of the appeal, in the interest of ....