https://www.taxtmi.com/caselaws?id=266763 Service tax remitted by one registered unit of the same assessee under the wrong registration number was treated as a rectifiable accounting error, not as short payment or deliberate default. Because the amount was not used by another unit, the registrations belonged to the same legal person, and departmental circulars and trade notices provided a correction procedure for miscredited remittances, adjustment to the correct account was permissible. In the absence of mala fide or revenue loss, interest and penalty were not sustainable, and the tax payment was directed to be corrected under the prescribed administrative procedure. en-us Thu, 13 Aug 2015 00:00:00 +0530 Mon, 29 Feb 2016 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266763 Service tax remitted by one registered unit of the same assessee under the wrong registration number was treated as a rectifiable accounting error, not as short payment or deliberate default. Because the amount was not used by another unit, the registrations belonged to the same legal person, and departmental circulars and trade notices provided a correction procedure for miscredited remittances, adjustment to the correct account was permissible. In the absence of mala fide or revenue loss, interest and penalty were not sustainable, and the tax payment was directed to be corrected under the prescribed administrative procedure. Case-Laws Service Tax Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266763