2013 (7) TMI 330

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..... 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, .....

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..... i.e service tax was remitted under the accounting code for education cess. The department issued a notice to the appellant for non-payment of service tax under the proper accounting code and the demand was confirmed vide order dated 17/03/2006. The appellant preferred an appeal before the lower appellate authority who rejected the appeal and hence the appellant is before us. 3. The learned Consu .....

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..... fairly concedes the position. 5. After hearing both the sides and after going through the circular and the decision of this Tribunal in the case of Pepsico India Holding Pvt. Ltd. (supra), we agree with the contention of the appellant that they are not required to pay service tax again inasmuch as they have remitted their liability to the exchequer, though under a wrong accounting code. 6. Ac .....

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