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2013 (7) TMI 330 - AT - Service TaxPayment of service tax under wrong category – assessee contended that as per Board's clarification vide Circular No. 58/07/2003-CX (ST) dated 20/05/2003, if an assessee has paid service tax under a wrong accounting code, they should not be asked to pay the service tax again - Held that:- Appellant was not required to pay service tax again inasmuch as they have remitted their liability to the exchequer, though under a wrong accounting code - the assessee is not liable to pay service tax if he has discharged the service tax liability even though under a wrong accounting code as decided in Pepsico India Holding Pvt. Ltd. vs. Commissioner of Central Excise, Allahabad (2010 (4) TMI 521 - CESTAT NEW DELHI ) – appeal decided in the favour of the assessee.
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