https://www.taxtmi.com/caselaws?id=342023 Service tax paid to the Government under an incorrect accounting head, but arising from a bona fide mistake, could be adjusted to the correct head rather than demanded again. The record showed that revenue had already reached the exchequer and that there was no intention to evade duty or withhold payment. A Board circular supporting transfer between minor heads reinforced the adjustment. Accordingly, the assessee was not liable to pay the same amount a second time merely because of the booking error. en-us Thu, 23 Feb 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342023 Service tax paid to the Government under an incorrect accounting head, but arising from a bona fide mistake, could be adjusted to the correct head rather than demanded again. The record showed that revenue had already reached the exchequer and that there was no intention to evade duty or withhold payment. A Board circular supporting transfer between minor heads reinforced the adjustment. Accordingly, the assessee was not liable to pay the same amount a second time merely because of the booking error. Case-Laws Service Tax Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342023