TaxTMI 
TaxTMI 
Rectification of mistake of payment of Service tax deposited under wrong accounting code and wrong Service Tax Code.. reg.
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....all.com TRADE NOTICE NO. 01/2014-15 ST DATED 05/08/2014 Sub : Rectification of mistake of payment of Service tax deposited under wrong accounting code and wrong Service Tax Code.. reg. This Commissionerate has been receiving a large number of requests for rectification of mistakes occurred on account of deposit of Service Tax in wrong account. Two types of mistakes are reported. The first mis....
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....Hills, Hoshangabad Road, Bhopal-462011 (M.P.), in writing along with copy of Service Tax payment challan and by giving information in the following format:- A. In case of online payment of service tax : S. No Challan rectification Number (CIN) as mentioned in Challan Description of Accounting head (as mentioned in challan Accounting code (as mentioned in challan) Amount (In Rs.) Correct des....
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....ee. The said mistake might happen because of the following reasons:- a) The assesee holds multiple Service tax Codes on same PAN for different branches within or across Commissionerates and pays the Service Tax liability against wrong Service Tax Code belonging to the same assessee. This also includes the cases where some of the registrations have become defunct because, either the assessee has s....
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....Code to another Service Tax Code is not possible. However, the following legal remedies are available to the assesses to rectify their mistake. a) As per Rule 6(4A) of the Service Tax Rules, 1994, Service Tax amount paid wrongly, can be adjusted against liability for succeeding month or quarter, as the case may be. b) In case, facility at (a) cannot be availed, the assessee may file a refund app....