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Service Tax Paid under Wrong Accounting Code

Posted @ July 15, 2013, 11:21 pm under (Service Tax Updates)

Hon’ble CESTAT,Mumbai in the case of Arcadia Share & Stock Brokers Pvt. Ltd. Versus Commissioner of Central Excise & Customs, Goa [2013 (7) TMI 330 - CESTAT MUMBAI] held that the Appellant is not required to pay service tax again in as much as they have paid service tax to the Government albeit under the wrong accounting code.
The Hon’ble CESTAT relied on the Board’s clarification in Circular No. 58/07/2003-CX(ST) dated May 20, 2003 (“the Circular”). The Board has clarified in the Circular that an assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code. Further, similar decision was made by the Hon’ble Delhi Tribunal in the case of Pepsico India Holding Pvt. Ltd. vs. Commissioner of Central Excise, Allahabad 2010 (255) ELT 299 (Tri-Del) wherein it was held on basis of the Circular that the assessee is not liable to pay service tax again if he has discharged the service tax liability even though under a wrong accounting code.

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