Regarding wrong service tax number

The Last digit of your Service Tax Number 002 denotes, you are rendering Two category of Services.

You should take Centralized Registration and avoid two separate Filing Compliances in regular basis.

Under Rule 6(4B) Self-adjustment is permissible if...

(i) Excess Service Tax paid is on account of reasons not involving interpretation of law, taxability, classification, valuation or applicability of any exemption notification

(ii) Excess Service Tax amount paid by an assessee having Centralised Registration on account of delayed receipt of details of payments towards Taxable services may be adjusted without monetary limit.

(iii) For assessee other than Centrally registered, specified in above, the excess amount of Service Tax paid may be adjusted with a monetary limit of Rs. 2,00,000/- (Two lakh) for a relevant month or quarter.

(iv) The details and reasons for such adjustment shall be intimated to the jurisdictional Superintendent of Central Excise within a period of 15(fifteen) days from the date of such adjustment.

As both the registration belong to same entity, there is no need to go for refund in one registration and pay tax in second. This view was upheld by Hon'ble Delhi Tribunal in case of SAHARA INDIA TV NETWORK Versus COMMISSIONER OF C. EX. & S.T., NOIDA [2016 (41) S.T.R. 145 (Tri. - Del.)].

As the default is purely procedural and tax has been paid, you should just write a letter to the department for adjustment of such tax. 

Thanks a Lot Mr Vipul for providing such a useful info in my case . it will be great help if you can send me link of the above case for my detail analysis . 

Once again Thanks a lot ... 

Please share your mail ID. I'll send the judgement.

Mittal Sir,Kindly send the Judgement Copy of Hon'ble Delhi Tribunal in case of SAHARA INDIA TV NETWORK Versus COMMISSIONER OF C. EX. & S.T., NOIDA [2016 (41) S.T.R. 145 (Tri. - Del.)].

at my Id: kumarsanjeevsingh @ yahoo.co.in 

              montage.enterprises @ gmail.com