TaxTMI 
TaxTMI 
Ratification of remittance made wrong accounting code/Central Excise Registration number instead of Service Tax code number — Procedure- Regarding
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....ance made wrong accounting code/Central Excise Registration number instead of Service Tax code number - Procedure- Regarding With reference to various representations received from registered service providers/receivers and Central Excise assessees for rectification of mistakes occurred during remittances of Service Tax or Central Excise duty against wrong accounting heads and or incorrect regi....
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....vice Tax has been paid against incorrect Accounting Minor Heads of Education Cess, interest, penalty Secondary Higher Education Cess and or vice versa. For eg : interest paid under Secondary Higher Education Cess etc. 3 Service Tax has been paid against Central Excise Registration number of the assessee instead of Service Tax Code Number or vice versa (major ....
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.... certified copies of the relevant remittance challans of both Central Excise and Service Tax payments for that particular period for which rectification of errors is requested in addition to copies of Service Tax and Central Excise Returns and any other documents in support of their claim. On obtaining the representations from the assessees seeking ratification/rectification of wrong remi....
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.... the rectification. A verification certificate/report from the Range Officer concerned, endorsing/ recommending to the effect above may invariably be attached with the representation of the assessee. The representation seeking rectification/ratification received thus above after necessary correction in the Ledger (Book of accounts) maintained by the assessee at Commissionerate level, will be....