2013 (7) TMI 330

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..... nt (AR) PER : P.R.Chandrasekharan The appeal is directed against of Order-in-Appeal no. GOA/CEX/BBP/117/2006 dated 08/11/2006 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. 2. The appellant, M/s Arcadia Share & Stock Brokers Pvt. Ltd., Goa are engaged in rendering of stock broker's service. During the period October, 2004 to July, 2005, the appellant discharged service t .....

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..... nt relies on the decision of the Tribunal in the case of Pepsico India Holding Pvt. Ltd. vs. Commissioner of Central Excise, Allahabad 2010 (255)ELT 299(Tri-Del) where in an identical issue arose and this Tribunal, based on the above Circular held that the assessee is not liable to pay service tax if he has discharged the service tax liability even though under a wrong accounting code. Accordingly .....

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