https://www.taxtmi.com/forum/issue?id=105755 Erroneous deposit of service tax for an ISD head office under a plant registration cannot be corrected by inter-company adjustment. The correct procedure is to claim a refund under the incorrect registration and make the deposit under the proper registration, observing prescribed time limits. ISD accounting rules (pass-through of CENVAT credit rather than tax payment) must be respected; no specific penal provision is identified in the correspondence. en-us Wed, 05 Jun 2013 14:56:43 +0530 Thu, 23 Jan 2025 15:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105755 Erroneous deposit of service tax for an ISD head office under a plant registration cannot be corrected by inter-company adjustment. The correct procedure is to claim a refund under the incorrect registration and make the deposit under the proper registration, observing prescribed time limits. ISD accounting rules (pass-through of CENVAT credit rather than tax payment) must be respected; no specific penal provision is identified in the correspondence. Discussion-Forum Service Tax Wed, 05 Jun 2013 14:56:43 +0530 https://www.taxtmi.com/forum/issue?id=105755