service tax wrongly deposited in in registration code AA...SD004 , INSTEAD OF AA.. SD005.What is the remedy? The PAN is same .
service tax wrongly deposited registration code
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Payment credited despite wrong registration code: seek written correction; departmental demand to re-pay may be quashed.
Where duty was paid under a wrong registration/ECC code but concerned the same assessee and there was no separate liability under the wrong code, the payment must be recognised and credited; the taxpayer should request departmental correction of the challan/registration code in writing with acknowledgement, and High Court authority has quashed demands to re-pay and directed accounting credit for the amount deposited. (AI Summary)
Where duty was paid under a wrong registration/ECC code but concerned the same assessee and there was no separate liability under the wrong code, the payment must be recognised and credited; the taxpayer should request departmental correction of the challan/registration code in writing with acknowledgement, and High Court authority has quashed demands to re-pay and directed accounting credit for the amount deposited. (AI Summary)
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