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2015 (10) TMI 2037 - CESTAT NEW DELHI

2015 (10) TMI 2037 - CESTAT NEW DELHI - 2016 (41) S.T.R. 145 (Tri. - Del.) - Deposit 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 .....

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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 .....

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th interest and penalties. 2. The facts of the case are as under:- Appellant is a trader having two outfits; one located in NOIDA and the other in Mumbai. Both outifts have separate service tax registrations. While paying service tax for the period April, 2009 to September, 2009 the NOIDA unit deposited ₹ 25 lakhs but in the challan by mistake mentioned the registration number of its Mumbai unit. After some time on realising the said mistake, appellant moved an application before the conce .....

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ember Bench of CESTAT noticed that there are conflicting decisions in this regard in-as-much-as while in the case of CCE Bhopal Vs. KK Kedia [2014 (35) SDR 383 (TRI Delhi)], such adjustment had been permitted, CESTAT in the case of Plastichemix Industries Vs. CCE&ST, Vadodara vide Order No.A/11151/2014 dated 27.06.2014 held that there was no provision for such adjustment. Consequently, the single-Member Benches of CESTAT put up the matter before the Hon'ble President, CESTAT for referrin .....

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NOIDA. (ii) The Assistant Commissioner of Service Tax Division, Bombay vide letter dated 06.07.2011 addressed to the Superintendent, Central Excise, NOIDA confirmed that the amount of ₹ 25 lakhs paid by the challan number 50048 dated 25.09.2010 has not been utilised for discharging any service tax liability by appellant. (iii) It also cited Trade Notice No.,3/2014/ST dated 10.07.2014 issued by Commissioner, Cochin which had prescribed procedure for rectification of such mistake. 5. The ld. .....

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t is evident from the facts of the case narrated that the legal person for both the registrations (one for NOIDA unit and other for Mumbai unit) is the same. Further, it is evident that it is simply a case of wrong service tax registration number having been mentioned in the service tax deposit challan. In this case the wrong registration number happens to be of the appellant itself though belonging to its different unit. It could as well have been that by mistake the registration number of a di .....

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appellants 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. The CESTAT judgement in the case of Plastichemix Industries (supra) 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 .....

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rong 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 accounting head and/or incorrect registration numbers. The Central Board of Excise & Customs vide S.T. Circular No.58/7/2003 (F.No.157/2/2003 Cx.A) dated 20/05/2003 has clarified that in such instances the mat .....

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n number, are cited below:- 1. Service Tax has been paid in the wrong accounting code of a difference 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 assessee/same ass .....

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is prescribed to be followed by the assessee and the field formations. Case 1. The assessee should represent (Through Range and Division) to the Commissioner of Central Excise and Service Tax, describing the mistake occurred/reasons for such errors along with certified copies 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 obt .....

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