https://www.taxtmi.com/caselaws?id=354319 The Tribunal allowed the appeal, directing the adjudicating authority to adjust the service tax payment made under the wrong registration number to the correct one. The Tribunal considered a Board Circular and precedent, ruling that the procedural lapse in mentioning the incorrect assessee code should not be considered short-payment of service tax. The department's argument for refund and repayment with interest was rejected. The decision provided relief to the appellants based on specific circumstances and legal provisions, setting aside the impugned order. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 12 Mar 2018 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354319 The Tribunal allowed the appeal, directing the adjudicating authority to adjust the service tax payment made under the wrong registration number to the correct one. The Tribunal considered a Board Circular and precedent, ruling that the procedural lapse in mentioning the incorrect assessee code should not be considered short-payment of service tax. The department's argument for refund and repayment with interest was rejected. The decision provided relief to the appellants based on specific circumstances and legal provisions, setting aside the impugned order. Case-Laws Service Tax Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354319