Using a wrong accounting Code for payment of Service Tax clarification- Regarding. - Service Tax - 58/07/2003

Using a wrong accounting Code for payment of Service Tax clarification- Regarding. ST Circular No. 58/7/2003 Dated, 20 th May, 2003 I am directed to say that a representation had been received by the Board raising apprehensions regarding using wrong Accounting Code for payment of Service Tax. Whether, amounts to having paid the Service Tax or not. 2. 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 cased 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. 3. The field formations may suitably be informed. 4. Trade Notice may be issued for the information of the trade. 5. The receipt of this Circular may kindly be acknowledged. 6. Hindi Version will follow.