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of <h1>Taxpayers Using Wrong Accounting Code for Service Tax Can Avoid Double Payment, Seek Refunds if Overcharged.</h1> The circular addresses concerns about the use of incorrect accounting codes for Service Tax payments. It clarifies that if an incorrect code is used, the taxpayer should not be required to pay the tax again. Instead, the issue should be resolved with the Pay and Accounts Office (P.A.O.). If taxpayers were previously asked to make a second payment, they are entitled to a refund from the relevant divisional Assistant or Deputy Commissioner. Field formations are to be informed, and a trade notice should be issued to disseminate this information. Receipt of the circular must be acknowledged, and a Hindi version will follow.
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