2014 (10) TMI 602

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..... e order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both the sides, I find that the respondent was a partner in a partnership firm engaged in providing management and repair services. With effect from 1-4-2011, the said partnership firm was dissolved and fresh registration was granted to the appellant as a person. The said respondent filed a refun .....

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..... adjustment. 3. I do not find any infirmity in the finding of the appellate authority. Admittedly, the Service Tax was wrongly deposited in a wrong code belonging to partnership firm which was dissolved at the relevant time. As such, it is a mistake on the part of the respondents which is required to be rectified and the amount deposited in the partnership firm is required to be adjusted in .....

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