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    <title>Payment Made in Wrong Code</title>
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    <description>Payment made to an incorrect service tax accounting code should be rectified by writing to the Accounts Officer via the jurisdictional range office with payment details; the department will correct its database and issue a letter. While filing the return, report the service tax under the code actually used (GTA) until correction is effected. A query about excess payments across multiple heads remains without a recorded response.</description>
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      <law>Service Tax</law>
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