TaxTMI 
TaxTMI 
Ratification of remittances made against wrong accounting code and or wrong STC Code / C. Ex. Registration Number - Procedure
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....CE No. 03/2014 - S.T Sub: 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 accountin....
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....different service than which is rendered, where the mistake has occurred under same registration number. 2. Service 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 the STC number Of another assesse....
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....s 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....
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....ntioned against Case I above. On obtaining the representations from the assessees seeking ratification/rectification of wrong remittances made either in Service Tax or in Central Excise, the field formations should follow the procedure below: 1. It must be ensured that the gross value and the services are correctly mentioned in the respective returns. 2. The assessment regarding the actual pa....