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

Service Tax Payment Error Under Wrong Code: Court Ruling in Devang Paper Mills Case Prevents Severe Penalties. An individual inquired about rectifying a service tax payment made under the wrong code. A respondent explained that this is a procedural error and referenced a case where the court ruled that such mistakes should not lead to severe consequences. The case involved Devang Paper Mills Pvt. Ltd. versus Union of India, where the court quashed the department's demand to repay the duty under the correct code. Another participant acknowledged the usefulness of the case law in addressing the issue.