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

[Asked by 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.

I think an application can be made to this.As requried service tax has been deposited and by the same entity so service tax deposited can be adjusted.Infact there is need to get recitify the classification and abouit servie tax its relating to serives renderes only so that not a issue.

[Ravi Chopra]

You are advised to get this error rectified in your registration certificate. You can adjust the service tax paid in one head for the another.

AI Summary

Service tax classification error: deposited tax may be adjusted after rectification of registration by applying to the tax authority
An assessee who mistakenly registered under 'maintenance repair' instead of 'manpower supply agency' should apply to the tax authority to have the registration classification and certificate rectified; service tax already deposited by the same entity under the wrong head may then be reallocated to the correct service head following such rectification.