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

Service tax registration error: claim refund from incorrect registration and deposit under correct registration within prescribed time limit.
Erroneous deposit of service tax for an ISD head office under a plant registration cannot be corrected by inter-company adjustment. The correct procedure is to claim a refund under the incorrect registration and make the deposit under the proper registration, observing prescribed time limits. ISD accounting rules (pass-through of CENVAT credit rather than tax payment) must be respected; no specific penal provision is identified in the correspondence.