https://www.taxtmi.com/article/detailed?id=7136 Payment of service tax into an incorrect accounting code may be rectified administratively rather than by duplicate payment where guidance allows. Rectification applies when the error involves the same registration number, misallocation among minor heads (cess, interest, penalty), or remittance to the wrong major head (service tax vs central excise). The assessee must represent through Range and Division with certified challans, returns and supporting documents; the Range Officer verifies and certifies the claim and the Commissionerate makes ledger corrections before forwarding to the e-PAO, with escalation to central accounts authorities for inter-major-head transfers. en-us Mon, 19 Dec 2016 08:43:40 +0530 Mon, 19 Dec 2016 08:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7136 Payment of service tax into an incorrect accounting code may be rectified administratively rather than by duplicate payment where guidance allows. Rectification applies when the error involves the same registration number, misallocation among minor heads (cess, interest, penalty), or remittance to the wrong major head (service tax vs central excise). The assessee must represent through Range and Division with certified challans, returns and supporting documents; the Range Officer verifies and certifies the claim and the Commissionerate makes ledger corrections before forwarding to the e-PAO, with escalation to central accounts authorities for inter-major-head transfers. Articles Service Tax Mon, 19 Dec 2016 08:43:40 +0530 https://www.taxtmi.com/article/detailed?id=7136