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Service tax paid in wrong assessee code

Challans 7770 views 1 replies
One of my client had paid service tax in wrong ST Assessee Code (in ST Code one of group company) in march, 2014. How can challan get rectified? and how can refund be claimed? Whether unjust enrichment will be applicable? Thanks you,
Replies (1)

Relevant extracts from Trade Notice No. 21/13-14-ST-I, dated 11.03.2014, issued by Service Tax-I Mumbai Commissionerate.
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When service tax is paid wrongly under the service tax code of another assessee or same assessee having different service tax code with same PAN.
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It is clarified that presently there is no system available whereby service tax paid into a wrong service tax code can be transferred to correct service tax code. However, the following legal remedies are available to the assessee to rectify their mistakes.
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a) As per Rule 6(4A) of the Service Tax Rules, 1994, service tax amount paid wrongly, can be adjusted against liability for succeeding month/quarter, as the case may be.
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b) In case, facility (a) cannot be availed, the assessee may file a refund application u/s 11B of the Central Excise Act, 1944, for the amount wrongly paid within the time limit prescribed under law.
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It is clarified that, in spite of availing the above mentioned remedy, the assessee is also required to make service tax payment under correct service tax code. Any delay in making service tax payment may attract interest as per provisions of the service tax law.
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-- To download the trade notice: click here


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