Rectification of mistake of payment of Service tax deposited under wrong accounting code and wrong Service Tax Code.. reg.

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..... 60445 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 deposit of Service Tax in wrong a .....

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..... e 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 Description of Accounting he .....

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..... case of electronic payment) and PAO in case of manual payment. They (e-PAO or PAO) would carry out necessary correction and inform 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 h .....

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..... d and it is clarified that, presently there is no system available whereby Service Tax paid into a wrong 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 .....

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..... wrong Service Tax Code, there is no remedy available under the present system to transfer the money from one Service Tax Code to another Service Tax Code and therefore, the assessee should avail the options given at para 2.2. 3. All the Trade Associations are requested to bring the contents of this Trade Notice to the notice of their members in particular and the Trade in general. (Dr. .....

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