Wrong Accounting Code in Service Tax

ir.No. 58/07/2003-CX(ST), Date:20/5/2003

Sub:- Using a wrong Accounting Code for payment of Service Tax clarification - Regarding.

I am directed to say that a representation had been received by the Board raising apprehensions regarding using a wrong Accounting Code for payment of Service Tax. Whether, this amounts to having paid the Service Tax or not.

The Board has examined the issue. In this connection, I am directed to clarify that the assessee need not be asked to pay the service tax. again. In such cases the matter should be sorted with the P.A.O. As regards to the cases where the assessee was asked to pay service tax again, the amount thus paid may be refunded by the concerned divisional Asst. Commissioner/Deputy Commissioner.

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