Service tax paid in wrong assessee code

7817 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.
.
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.
.
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.
.
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.
.
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.
.
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.
.

-- To download the trade notice: click here

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details
Company
ARTICLESHIP 30 June 2026
Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 20 June 2026
Articleship

RB KESHRI & CO

Mumbai

B.Com

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details