TaxTMI 
TaxTMI 
2023 (8) TMI 744
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.... the demand under the show cause notice. 2. Briefly stated, an audit was conducted and an objection was raised for short payment of service tax on works contract service as the challans were not in the name of the assessee- appellant. The appellant vide letter dated 29.11.2018 accepted the observation but pleaded that it was due to mistaken error. However, show cause notice dated 20.12.2018 was issued in respect of four challans dated 06.10.2016 of service tax deposit of Rs.5,15,081/- bearing a different registration number being AADFU9316JSD001, which has no connection with the proprietor firm of the appellant, the registration of which was CATOS1091NSD001. 3. The show cause notice was adjudicated by the Deputy Commissioner. The case....
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....rong accounting code and does not deal with the issue of payment of service tax with wrong STC. Hence, the present appeal has been filed by the appellant -assessee. 4. Having heard both the parties and having examined the records of the case, I am of the opinion that the mistake of submitting the challans in different service tax registration which pertained to the partnership firm was a bonafide mistake. The appellant, namely Uday Raj Singh is having proprietorship firm in the name of Uday Raj Singh having STC code CATOS1091NSD001 whereas Uday Raj Singh is also having partnership firm as M/s Uday Raj Singh with different STC Code AADFU9316JSD001. The submission of the appellant that he had inadvertently paid the service tax in the code ....
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....tax liability. The contents of the Trade Notice reads as:- "Sub: Ratification of remittances made against wrong accounting code and or wrong STC Code/ C. Ex. Registration Number Procedure Regarding. There has been number of representations from registered service providers/ receivers and Central Excise assessee for rectification of mistakes occurred during remittances of Service Tax or Central Excise duty against wrong accounting heads and or incorrect registration numbers. Central Board of Excise & Customs vide S.T. Circular No. 58/7/2003 (F. No. 157/2/2003 Cx.A) dated 20/05/2003 has clarified that in such instances the matter should be sorted out with the P.A.O. and the assessee need not be asked to pay Service ....
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.... whose registration number to which the wrong remittances have been made by e-payment to transfer the amount from their registration number, certified by the concerned Range Officer of Central Excise/ Service Tax that the said amount has not been utilised or paid by him and does not surface in his ledger (Book of Accounts) and attach with the representation besides the documents." From the contents of the Circular, it is clear that it refers to the payment of service tax under a wrong accounting code wrong STC Code/ Central Excise registration number and in that event it has been clarified that the assessee shall not be asked to pay the service tax again. In fact on the basic principle, the Government is not entitle to retain that amount....