2003 (1) TMI 1

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..... ants have paid the service tax in the Union Bank of India instead of paying the same in the State Bank of India which is authorised to receive service tax in the jurisdiction of Mumbai-V Commissionerate. He states that since the tax has already been paid, the lower authorities are not justified in asking the appellants to pay tax again along with the interest. He also states that the appellants .....

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..... ax has been paid already to one of the designated banks, the question of asking the appellants to pay the tax again with interest does not arise. The lower authorities should have got the matter regularised by transfer of the amount from one authorised bank to the other instead of issuing the impugned orders asking the appellants pay the tax again along with interest. Since service tax is a new l .....

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