| Date: |
20-05-2003
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| Notification No: |
Service Tax Circular No 58/2003 CX(ST)
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| Issuing Authority: |
Service Tax
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| Type: |
Circular
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| File No: |
159/2/2003-CX.4 |
| Subject: |
Using of wrong Accounting Code for payment of Service Tax clarification
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I am directed to say that a representation had been received by the Board raising apprehensions regarding using a wrong Accounting Code for payment of Service Tax. Whether, this amounts to having paid the Service Tax or not.
2. The Board has examined the issue. In this connection, I am directed to clarify that the assessee need not be asked to pay the service tax again. In such cases the matter should be sorted with the P.A.O. As regards to the cases where the assessee was asked to pay service tax again, the amount thus paid may be refunded by the concerned divisional Asstt. Commissioner/Deputy Commissioner
3. The field formations may suitably be informed.
4. Trade Notice may be issued for the information of the trade.
Sd/-
(Manish Mohan)
Under Secretary to the Govt. of India.
F. No. 159/2/2003-CX.4
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