TMI BlogRatification of remittance made wrong accounting code/Central Excise Registration number instead of Service Tax code number Procedure- RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ode/Central Excise Registration number instead of Service Tax code number - Procedure- Regarding With reference to various representations received 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 heads and or incorrect registration numbers, Trade Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 Central Excise Registration number of the assessee instead of Service Tax Code Number or vice versa (major heads - Customs-037, Central Excise-038 and Service Tax - 044). In such instances, in order to ensure unifo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or which rectification of errors is requested in addition to copies of Service Tax and Central Excise Returns and any other documents in support of their claim. On obtaining the representations from the assessees seeking ratification/rectification of wrong remittances made either in Service Tax or in Central Excise, the field formations should follow the procedure below : 1. It must be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received thus above after necessary correction in the Ledger (Book of accounts) maintained by the assessee at Commissionerate level, will be forwarded to the e-PAO, Mumbai or e-PAO, Chennai respectively for Service Tax and Central Excise matters. In case of request for changing major heads between Central Excise and Service Tax or vice versa, the matter may be taken up with the Principal Chief Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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