9911796707
TMI Blog2018 (1) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... y to make necessary adjustment - impugned order cannot sustain - appeal allowed - decided in favor of appellant. - ST/41516/2016 - Final Order No.40138/2018 - Dated:- 18-1-2018 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri Raghavan Ramabhadran, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants applied online for new registration of their newly formed Finance Unit (Township Administration Office) for payment of service tax on salary paid to CISF and other services from April 2013 onwards. However, while doing so, they inadvertently mentioned themselves as non-assessee and se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are now before this Tribunal. 2. On behalf of the appellant, ld. counsel Shri Raghavan Ramabhadran submitted that the show cause notice has been issued alleging short-payment of service. That there is no short-payment of service tax and the payment has been made by the assessee without delay and there is only a procedural lapse mentioning the correct assessee code in the challans. That this was only a procedural lapse which can be condoned. That there is no dispute as to the total quantum of service tax payable by the appellant for the period 1.4.2013 to 30.9.2013 and also in respect of the fact that the said amount has been paid into the Government treasury. The impugned order admits the fact that the appellant has paid t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Asiatic Colourr Chem Industries Ltd. Vs. Commissioner of Central Excise - 2017 (354) ELT 354 (Guj.). 4. Heard both sides. 5. The appellant has paid the service tax under registration No.xxxxx36 instead of registration No.xxxxx35. The adjudicating authority has rejected the request of the appellant to condone the procedural lapse and for adjustment of the payment made. The ground on which such request was denied is that there is no provision for said adjustment under the Finance Act, 1994. The Board is issued a Circular dated 20.5.2003 wherein it is clarified that the assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code. The relevant portion of the circular is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid under Secondary Higher Education Cess, etc. 3. Service Tax has been paid against the STC number of another assessee/same assessee s (having multiple registrations) different registration number. 4. Service Tax has been paid against Central Excise Registration number of the assessee instead of Service Tax Code Number or vice versa (major heads-Customs-037, Central Excise-038 and Service Tax-044). 5. Service Tax has been paid against cancelled/surrendered registrations on obtaining centralized registration. In such instances, in order to ensure uniformity and to avoid hardships to the assessees, the following procedure is prescribed to be followed by the assessee and the field formations. Case 1. The assessee shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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