Payment in different code
This query is : Open
18 October 2013
Dear,
1. we are registered as per st-2 in Other taxable ser.( other than the 119 listed code is 00441480), however we are continiously paying in (ser. code 1089 ie. All taxable services- other than in negative list). Nowquestion is,
a) Is there any effect on libility prov. ie. interest, penalty etc. if we pay in different code.
b) if it is then what are the procedure to short out this problems.
Further we want to inform that while we go for amend in registration at that time only code 00441480 is available for selection therfore we have choose this otherwise we choose 1089.
pls clarify
1. we are registered as per st-2 in Other taxable ser.( other than the 119 listed code is 00441480), however we are continiously paying in (ser. code 1089 ie. All taxable services- other than in negative list). Nowquestion is,
a) Is there any effect on libility prov. ie. interest, penalty etc. if we pay in different code.
b) if it is then what are the procedure to short out this problems.
Further we want to inform that while we go for amend in registration at that time only code 00441480 is available for selection therfore we have choose this otherwise we choose 1089.
pls clarify
Aditya Umarji
(Expert)
19 October 2013
Post the introduction of Negative List in 2012 the code system were scrapped. This resulted in a 'Statistical Analysis' problem.
Department vide circular 165/16/2012 -ST dated 20.11.2012 has restored the old codes. However it has been clarified that such coding/taxable services are only for the purpose of statistical analysis.
You are now required to ammend your ST-2 and include the Taxable Services and codes.
Also vide Circular no. 58/7/2003 dated 20.05.2003 it has been clarified that tax paid under a wrong code does not tantamount to non-payment of service tax.
In your case service tax has been already deposited so there arises no question of interest or penalty.
Department vide circular 165/16/2012 -ST dated 20.11.2012 has restored the old codes. However it has been clarified that such coding/taxable services are only for the purpose of statistical analysis.
You are now required to ammend your ST-2 and include the Taxable Services and codes.
Also vide Circular no. 58/7/2003 dated 20.05.2003 it has been clarified that tax paid under a wrong code does not tantamount to non-payment of service tax.
In your case service tax has been already deposited so there arises no question of interest or penalty.
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Suresh Ramaswamy
(Expert)
20 October 2013
The clarifications given by the expert are perfectly valid and correct.
I am curious to know how the ST-3 Returns for the period April to June 2012, July to September 2012, October 2012 to March 2013 were filed by the querist since the ST-3 Returns have to be filed for services under the old codes prior to introduction of Negative List. ST-3 Returns could not have been filed under the service head 'All Taxable Services - Other than in Negative List".
I am curious to know how the ST-3 Returns for the period April to June 2012, July to September 2012, October 2012 to March 2013 were filed by the querist since the ST-3 Returns have to be filed for services under the old codes prior to introduction of Negative List. ST-3 Returns could not have been filed under the service head 'All Taxable Services - Other than in Negative List".
20 October 2013
i have amended my ST*2 . can i deposit service tax in new code ie. 00441480 now, insted of 1089. Because we also pay in prev. month in 1089, although we have amend my st-2 and registered for 00441480.
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