Deposit of Edu.Cess in wrong head
This query is : Resolved
30 September 2009
If any Company by Clerical mistake has deposited Excise duty in Edu. Cess in wrong heag may please clarify whether Superintendent can take any action.
May please clarify whether there is any provision in Central excise act to forgive the clerical mistake?
May please clarify whether there is any provision in Central excise act to forgive the clerical mistake?
30 September 2009
Just intimate the range superintendent with a request to carry out the necessary rectification.
In service tax matters, there is a circular of 2003, which states that such errors should by the department with the PAO. I feel the ratio squarely applies to Excise matters also.
Let us seek more opinion.
In service tax matters, there is a circular of 2003, which states that such errors should by the department with the PAO. I feel the ratio squarely applies to Excise matters also.
Let us seek more opinion.
03 October 2009
Duty dposited in wrong head will tentamount to non-payment of duty. Therefore first pay the correct duty with interest immediately.
Apply for refund of duty deposited in wrong head to the jurisdictional Asstt./Deputy Comm. Of Central Excise.
Range Suprintendent does not have rights to do any correction in this regard.
You should intimate the deptt. so they may not take any action for recovery and may also suggest ways to correct such mistake.
Apply for refund of duty deposited in wrong head to the jurisdictional Asstt./Deputy Comm. Of Central Excise.
Range Suprintendent does not have rights to do any correction in this regard.
You should intimate the deptt. so they may not take any action for recovery and may also suggest ways to correct such mistake.
05 October 2009
Beg to differ. The text of relevant circular is produced below.
Using a wrong accounting Code for payment of Service Tax clarification- Regarding.
ST Circular No. 58/7/2003 Dated, 20th May, 2003
I am directed to say that a representation had been received by the Board raising apprehensions regarding using wrong Accounting Code for payment of Service Tax. Whether, amounts to having paid the Service Tax or not.
2. The Board has examined the issue. In this connection, I am directed to clarify that the assessee need not be asked to pay the service tax again. In such cased the matter should be sorted with the P.A.O. As regards to the 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.
3. The field formations may suitably be informed.
4. Trade Notice may be issued for the information of the trade.
5. The receipt of this Circular may kindly be acknowledged.
6. Hindi Version will follow
Using a wrong accounting Code for payment of Service Tax clarification- Regarding.
ST Circular No. 58/7/2003 Dated, 20th May, 2003
I am directed to say that a representation had been received by the Board raising apprehensions regarding using wrong Accounting Code for payment of Service Tax. Whether, amounts to having paid the Service Tax or not.
2. The Board has examined the issue. In this connection, I am directed to clarify that the assessee need not be asked to pay the service tax again. In such cased the matter should be sorted with the P.A.O. As regards to the 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.
3. The field formations may suitably be informed.
4. Trade Notice may be issued for the information of the trade.
5. The receipt of this Circular may kindly be acknowledged.
6. Hindi Version will follow
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