service tax wrongly deposited registration code

[satbir singhwahi]

service tax wrongly deposited in in registration code AA...SD004 , INSTEAD OF AA.. SD005.What is the remedy? The PAN is same .

AI Summary

User Corrects Service Tax Error by Amending Registration Code; Court Supports No Penalty for Honest Mistakes A user mistakenly deposited service tax under an incorrect registration code. They sought advice on correcting this error, as the PAN remained the same. An expert suggested requesting the Department to amend the registration code in the GAR-7 challan, citing a relevant Bombay High Court judgment. Another advised submitting a written request and keeping an acknowledged copy. A case was referenced where a similar error was made, and the court ruled that such mistakes should not result in severe consequences. The court ordered the Department to credit the duty paid under the correct code without additional penalties.