service tax challan payment rectification

[NABARUN BAL]

Sir,

In service tax payment wrongly tax paid in wrong code how can i rectify my challan

with regards

Nabarun Bal

9774346496

[KASTURI SETHI]

Sh.Nabarun Bal Ji,

Depositing in wrong code is procedural lapse only. Pl. go through the following case law:-

CX - Duty deposited under wrong ECC number by mistake - Communication by Department to pay duty again under correct code and to seek refund of duty paid under wrong code is quashed - Such mistake cannot result in harsh consequence: HC

Devang Paper Mills Pvt. Ltd. Versus Union of India - 2016 (1) TMI 389 - GUJARAT HIGH COURT

[Ganeshan Kalyani]

Sir, when the law is silent case laws comes into play. Sri Kasturi Sir has solved the query by referring a very good case law. Thanks.

AI Summary

Depositing tax under wrong code: procedural lapse; case law bars re-deposit plus refund requirement as harsh consequence. Depositing service tax under an incorrect challan code is a procedural lapse that should be rectified by correcting the challan entry rather than by forcing re-deposit and subsequent refund; judicial precedent has quashed departmental directions requiring re-payment under the correct code and pursuit of refund for payments made under a wrong code as unduly harsh.