S.Tax payment wrongly entered, Service Tax

[Mathurthi RamKumar]

Dear All,

Greetings... By mistake we wrongly mentioned s.tax a/c code. (for manpower i mentioned GTA code) and payment made.

Kindly guide me for how to rectify this mistake.

Regards

M.RamKumar

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

You may contact the jurisdictional Superintendent of Service tax in this regard.

[MUKUND THAKKAR]

Dear Ram kumar

File Revised return and putting the amount ZERO against wrong Code. and enter new code and enter respective amount.

[Naveed S]

If you are above to file revised return, then well and good.

else, forget it as duty has already been paid, only procedural mistake.

But do make proper entries in your financial records.

[Pradeep Khatri]

Dear Mathurthi,

It is settled legal position that if assessee had mentioned the wrong accounting code then in this scenario it would be deemed that service tax is not paid correctly. Please check appended link in this connection.

http://www.servicetaxmumbai.gov.in/service_tax_1/trade_notices/Trade%20Notice%2021.pdf

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)