https://www.taxtmi.com/caselaws?id=235172 Service tax discharged under an incorrect accounting code is not required to be paid again under the proper code when the liability was otherwise satisfied for the relevant period. The Board's circular states that such cases should be corrected through the PAO process rather than by demanding a fresh payment from the assessee, and an earlier Tribunal ruling on identical facts had taken the same view. The operative effect is that a mere coding error in payment does not create a second service tax liability if the tax was already remitted. en-us Thu, 13 Jun 2013 00:00:00 +0530 Sat, 13 Jul 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235172 Service tax discharged under an incorrect accounting code is not required to be paid again under the proper code when the liability was otherwise satisfied for the relevant period. The Board's circular states that such cases should be corrected through the PAO process rather than by demanding a fresh payment from the assessee, and an earlier Tribunal ruling on identical facts had taken the same view. The operative effect is that a mere coding error in payment does not create a second service tax liability if the tax was already remitted. Case-Laws Service Tax Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235172