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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....;Fax : 0755-2557802/2760445 E-mail:[email protected] 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 d....
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....rvice tax), Office of the Commissioner, Customs, Central Excise & Service Tax, 48, Administrative Area, Arera 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 ....
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....nform the department and the assessee about action taken by them. 2.1 However, another type of mistake noticed is payment of Service Tax under the Service Tax Code of another assessee. 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 Se....
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....ong Service Tax Code can be transferred to correct Service Tax Code. It is reiterated that even in case of same legal entities having different Service tax Code with same PAN, the transfer of amount from one Service tax 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 Servi....