2015 (1) TMI 1282

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..... iate account by reason of the mistaken code indicated in the documents, no prejudice has been suffered by the department or the revenue and the petitioner should not be visited with any penalty or claim on account of interest - Held that:- since it is open to the petitioner to make a representation to the appropriate Commissioner and it is evident that the perceived non-payment of the service tax .....

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..... ioner is that though the petitioner had made a self-assessment of service tax for the financial year ended March 31, 2011, the deposit was made into an erroneous account and, as a consequence whereof, a possible demand of interest and penalty may be faced by the petitioner. 2. On the petition being moved, an impression was given that the mistake was in the last two digits of a fifteen-digit uni .....

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..... ppropriate account by reason of the mistaken code indicated in the documents, no prejudice has been suffered by the department or the revenue and the petitioner should not be visited with any penalty or claim on account of interest. 5. Since it is open to the petitioner to make a representation to the appropriate Commissioner and it is evident that the perceived non-payment of the service tax f .....

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