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2015 (10) TMI 2037 - AT - Service TaxDeposit of service tax with wrong registration number of other unit – Rectification of incorrect registration number mentioned in challan of a different unit – Assessee requested to count the amount of service tax deposited towards the other unit – Held That:- In this case, the Assistant Commissioner, Service Tax in charge of the appellant's Mumbai unit has categorically mentioned that the impugned amount of service tax (Rs.25 lakhs) deposited has not been utilised towards paying service tax by the Bombay unit. - in the case of KK Kedia [2014 (10) TMI 602 - CESTAT NEW DELHI] CESTAT, in effect, has held that such adjustment can be permitted The CESTAT judgement in the case of Plastichemix Industries [2015 (10) TMI 2036 - CESTAT AHMEDABAD] makes a summary observation that there is no provision under the present service tax law for adjustment of service tax payments from the account of one registered unit to the account of another registered unit. It however does not say that there is any provision in the service tax law which prohibits such adjustment. Issue is not so much in law but it is just a case of wrong registration number with no malafide intention of the assessee as same was brought to Revenue’s notice by assessee himself – No short or delayed payment on part of assessee – Commissionerate of Cochin issued a Trade Notice No. 3/2014 60 squarely covers the issue - Impugned order is set aside in favour of assessee.
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