Rectification of wrong service tax posting: accounting-code errors correctable; transfers between registration codes not permitted. Where Service Tax is paid under an incorrect accounting code but within the same Service Tax Code, the assessee must submit a written request with challan details to the Deputy/Assistant Commissioner; the department will request e-PAO or PAO to correct the entry. If payment is made under a different Service Tax Code, transfers between codes are not possible under the current system; the assessee may either adjust the amount against future liability or file a refund application, while ensuring payment under the correct Service Tax Code and bearing possible interest for delay.
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Provisions expressly mentioned in the judgment/order text.
Rectification of wrong service tax posting: accounting-code errors correctable; transfers between registration codes not permitted.
Where Service Tax is paid under an incorrect accounting code but within the same Service Tax Code, the assessee must submit a written request with challan details to the Deputy/Assistant Commissioner; the department will request e-PAO or PAO to correct the entry. If payment is made under a different Service Tax Code, transfers between codes are not possible under the current system; the assessee may either adjust the amount against future liability or file a refund application, while ensuring payment under the correct Service Tax Code and bearing possible interest for delay.
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