2018 (1) TMI 1055

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....y inadvertently mentioned themselves as non-assessee and selected Service Tax Commissionerate, Chennai instead of LTU, Chennai respectively in the software. Consequently, the registration No.xxxxx36 was generated under the jurisdictional of Service Tax Commissionerate, Chennai. Thereafter, they applied for fresh registration with LTU under the name General Manager / Township Administration and obtained registration No.xxxxx35 on 29.10.2013. They filed half yearly returns for the year April 203 to September 2013 with LTU on 6.11.2013 and discharged service tax on various services. On verification of the challans, it was noticed that the Commissionerate was noted as Commissionerate of Service Tax, Chennai instead of LTU, Chennai. In other wor....

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....d order admits the fact that the appellant has paid the service tax and the only dispute in the present case is that the same has been paid under a wrong assessee code. The error of mentioning the incorrect assessee code was only due to a typographical error while filling up the online challan. That such procedural lapse may not be treated as short-payment of service tax as provided under Section 73 of the Finance Act, 1994. He drew support from the Board Circular No. 58/7/2003 dated 20.5.2003. That the circular clarified that the assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code and the matter should be sorted with the PAO. He relied upon the decision of the Tribunal in the case o....

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....levant portion of the circular is as follows:- "Subject : Ratification of remittances made against wrong accounting code and or wrong STC Code/C. Ex. Registration Number - Procedure - Regarding. There has been number of representations 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 head and/or incorrect registration numbers. The Central Board of Excise & Customs vide S.T. Circular No.58/7/2003 (F.No.157/2/2003 Cx. A), dated 20-5-2003 has clarified that in such instances the matter should be sorted out with the P.A.O. and the assessee need not be asked to pay Service Tax again. The transfer ....

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....hould represent (Through Range and Division) to the Commissioner of Central Excise and Service Tax, describing the mistake occurred/reasons for such errors along with certified copies of the remittance challans, ST-3 Returns for the relevant period and any other document pertains to the issue to establish the genuine mistake and to ratify the error. Case 2. Same as above. Case 3. The assessee should obtain a no objection Certificate from the assessee or any other person against whose registration number to which the wrong remittances have been made by e-payment to transfer the amount from their registration number, certified by the concerned Range Officer of Central Excise/Service Tax that the said amount has not been utilized or paid b....