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Service tax-codes

CA Varsha Mishra (Chartered Accountant) (166 Points)

08 June 2016

Dear Sir, I have made service tax payment @ 14.5% to the govt but while making payment i have not selected the code for swatch bharat cess and hence paid the entire amount under minor head of renting of immovable property??? How can i rectify my mistake??

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2 Replies

Senu Reddy (ca final) (291 Points)
Replied 08 June 2016

when Service Tax is deposited in wrong accounting code or wrong Service Tax code, such mistakes can be rectified. Where Service Tax has been paid in wrong accounting code which may occur due to wrong data entry for accounting codes, it has been clarified that as long as these mistake have happened in the same Service Tax code (i.e., same registration number), assessee should inform the jurisdictional Commissionerate in writing alongwith copy of Service Tax payment challan. The Department shall report the matter to PAO who would carry-out necessary corrections and inform the Department and assessee of the action taken.

karan jit singh (Consultant) (1299 Points)
Replied 10 June 2016

Originally posted by : varsha mishra
	Dear Sir, I have made service tax payment @ 14.5% to the govt but while making payment i have not selected the code for swatch bharat cess and hence paid the entire amount under minor head of renting of immovable property??? How can i rectify my mistake??