Deposit of service tax under another s.tax registration no

[kamal chordia]

Dear Sir

If any company have 2 service tax registraion no i.e one for plant and another for Head office (ISD).

Now the Service tax on Head office is deposited under the registratioj no of Plant.

What Procedure follow to rectify the same.

One method is to take wrong deposit in advance and again deposit the amount under correct s.tax reg. no.

What is the  another way to short out this mistake.

Is there is any penal provision.

Thanks & regards

Kamal

AI Summary

Company Deposits Service Tax to Wrong Account; Options: Treat as Advance or File Refund Claim. No Penalties Mentioned. A company mistakenly deposited service tax for its head office under the service tax registration number of its plant. To rectify this, one suggested method is to treat the incorrect deposit as an advance and redeposit the amount under the correct registration number. Another option is to file a refund claim for the incorrect deposit and then deposit the tax correctly. Inter-company adjustments are not allowed, and there is no mention of any penal provisions for this error. The head office, as an Input Service Distributor (ISD), does not pay service tax directly but passes on CENVAT credit.