Service Tax on advance was paid by Head Office, while SCN has been issued on Branch

[K Balasubramanian]

By mistake, Service Tax on advance was paid by Head Office. However, services were rendered by Branch which is separately registered. SCN has been issued on Branch demanding tax on advances. What is the remedy?.

AI Summary

Service tax double demand: ensure proof of prior payment to seek administrative adjustment and contest SCN.
Branch received an SCN for service tax on advances despite head office payment; primary defense is producing documentary evidence of prior payment by the HO and pursuing both adjudication (respond to SCN and appeal if needed) and administrative remedies (contra adjustments, letters to CAOs and Commissioners) to prevent a duplicate demand on the same taxable event.