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2018 (1) TMI 1055 - AT - Service TaxAdjustment of remittance of wrong assessee code / registration number - denial on the ground that there is no provision for said adjustment under the Finance Act, 1994 - Held that: - 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 - reliance placed in the case of M/s. Sahara India TV Network Versus C.C.E. & S.T., Noida [2015 (10) TMI 2037 - CESTAT NEW DELHI], where Tribunal had set aside the demand as well as the penalties imposed directing the adjudicating authority to make necessary adjustment - impugned order cannot sustain - appeal allowed - decided in favor of appellant.
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