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SERVICE TAX PAYMENT WRONG ACCOUNTING CODE SELETE

Service Tax - Started By: - Nitin Patel - Dated:- 24-10-2015 Last Replied Date:- 25-11-2015 - DEAR EXPERTWHEN MAKING OF PAYMENT SERVICE TAX WRONG ACCOUNTING CODE SELECTED , SERVICE TAX PAYMENT ON GOODS TRANSPORT AGENCY INSTEAD OF BUSINESS AUXILIARY , IN SERVICE TAX RETURN WE SHOW PAYMENT IN GOODS TRANSPORT AGENCY , WE ARE LETTER SUBMITTED IN RANGE AND DIVISION OFFICE TO WE MISTAKE WHEN MAKING PAYMENT OF SERVICE TAX ADJUSTED AMOUNT IN GOODS TRANSPORT AGENCY , SO WE REQUIRED TO PAY SERVICE TAX IN .....

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posed upon you for such minor mistake. Better to avoid mistakes in future. Repeated procedural lapse will INVITE penalty from the department. We can expect lenient view for the first minor procedural lapse/technical. - Reply By YAGAY AND SUN - The Reply = In our view, such matters should be brought to the knowledge of P.A.O in writing on or before filing of service tax returns. Please also find attached herewith relevant judgments and ST Circular in this regard, for your kind information. Releva .....

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lcutta High Court (2009) 233 ELT A 133(Cal.) = 2008 (4) TMI 703 - CALCUTTA HIGH COURT ( Commissioner Versus South Asian Petrochem Ltd.). SLP filed by Department against judgment of High Court has been dismissed by Supreme Court on 14-12-2009 (2010) 252 ELT A 73 (SC)] Relevant Circular ST Circular No. 58/7/2003 20th May,2003 F.No.157/2/2003 CX.4 Government of India Ministry of Finance & Company Affairs Department of Revenue Central Board of Excise & Customs Subject:- Using a wrong account .....

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cases where the assessee was asked to pay service tax again, the amount thus paid may be refunded by the concerned divisional Asst. Commissioner/Deputy Commissioner. The field formations may suitably be informed. Trade Notice may be issued for the information of the trade. The receipt of this Circular may kindly be acknowledged. Hindi Version will follow. Manish Mohan Under Secretary to the Government of India - Reply By KASTURI SETHI - The Reply = M/s.YAGAY AND SUN, Thanks a lot for the judgem .....

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eply By Mahir S - The Reply = Relevant extracts from Trade Notice No. 21/13-14-ST-I, dated 11.03.2014, issued by the Service Tax-I, Mumbai Commissionerate. . When service tax is paid wrongly under the service tax code of another assessee or same assessee having different service tax code with same PAN. . The following legal remedies are available to the assessee to rectify their mistakes. . a) As per Rule 6(4A) of the Service Tax Rules, 1994, service tax amount paid wrongly, can be adjusted agai .....

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visions of the service tax law. - Reply By YAGAY AND SUN - The Reply = 2015 (10) TMI 2037 - CESTAT NEW DELHI M/s. Sahara India TV Network Versus C.C.E. & S.T., Noida 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 th .....

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ce 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 .....

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