Service Tax - Started By: - Kalmesh Siddatagimath - Dated:- 11-2-2019 Last Replied Date:- 12-2-2019 - During the course of audit by the officer of the audit team of Central Taxes Audit Commissionerate, on the records of the Postal Department for the duration of April 2012 to sept 2015 it was observed that the said postal dept had paid service tax by way of book adjustment which was not in accordance with the provision of sec 68 of the Act 1994 read with Rule 6 of service tax Rules, 1994 in view of Board's instructions contained in F.No.137/08/2013-S.T dated 21-04-2014 So, Apex Court, High Court or CESTAT gave judgement or order in favour of Postal Department regarding service Tax paid by way of Book Adjustment by Central Govt or state Govt. As early as possible please send the order of judgement Thanking you - Reply By KASTURI SETHI - The Reply = Dear Querist, We should take shelter of any case law if law is not clear. Pl. go to Section 67 which is extracted below: Explanation bel

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