Deposit of service tax in wrong head

Service Tax (Legacy) 449 views 1 replies

I have deposited service tax in wrong head how can i rectify my this mistake.

Replies (1)

Such matters should be brought to the knowledge of P.A.O in writing on or before filing of service tax returns.

Relevant Judgments

In Nahar Spinning Mills vs. CCE (2009) 240 ELT 131 (CESTAT) = 2008 (11) TMI 545 - CESTAT, NEW DELHI, duty was paid under wrong head. It was held that when same department is administering both duties, there should be no bar in adjustment of excess duty from one head to other, unless barred by law relying on South Asian Petrochem v CCE (2007) 219 ELT 991 (CESTAT) = 2007 (4) TMI 245 - CESTAT, KOLKATA [Appeal against order of Tribunal in case of South Asian Petition was dismissed by Calcutta High Court (2009) 233 ELT A 133(Cal.) = 2008 (4) TMI 703 - CALCUTTA HIGH COURT ( Commissioner Versus South Asian Petrochem Ltd.).  and for such 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

Circular states 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.

 


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