Payment of Service Tax under wrong head - rectification of mistake- Adjustment

[Guest]

where due to mistake an assessee registered itself under head 'maintenance repair' instead of 'manpower supply agency' wef from 16-06-05,than what is the procedure for rectification of this mistake and whether the service tax submitted in the wrong head can be adjusted in the new head.

AI Summary

Individual Seeks Guidance on Correcting Service Tax Registration Error and Adjusting Tax Paid Under Wrong Category An individual mistakenly registered under the wrong service tax category, 'maintenance repair' instead of 'manpower supply agency,' and seeks guidance on rectifying this and adjusting the tax paid. Two responses suggest that the error can be corrected by applying for a rectification in the registration certificate. Both respondents agree that the service tax paid under the incorrect category can be adjusted to the correct one, as the tax was paid by the same entity for services rendered.