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2017 (4) TMI 993 - AT - Service TaxAdjustment of the service tax already paid under the wrong head - The appellant has already paid the service tax but, under the wrong head of ECI. But the department has demanded the service tax under the GTA - Held that: - the Circular No. 7/93 dated 23.04.1993 issued by the Board, clearly permitted the transfer of credit balance lying in Personal Ledger Account under one minor head to another minor head - we direct the Jurisdictional Commissioner to make the adjustment of the service tax which has already been paid to the Government exchequer in the proper head - appeal allowed - decided in favor of appellant.
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