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2017 (4) TMI 1051 - AT - Service TaxPayment under wrong accounting code - demand on the basis that the appellant has not paid the amount collected as service tax on supervision charges under the accounting code “consulting engineering service”. The same has wrongly been paid by the appellant under the accounting code of “technical inspection and certification agency service” - Held that: - it is clear that if the full tax liability has been discharged, payment under a wrong account head will not make the appellant liable to pay the service tax again - matter remanded back to the Original Authority for detailed scrutiny of the total service tax liability of the appellant vis-ŕ-vis the total payment of service tax during the material time - appeal allowed by way of remand.
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