About this matter, i am worgly debit to service tax accounts in Rs. 16.00Lc the above payment has been made to accounts of PLA.
so please suggest me whats the procedure, to correct and transfer the payment in actual accounts & used its benifits. also suggest me to filling ER-1 in this conditions.
Dear Ashish,
What I understood from your query is that you have wrongly paid some amount as Service Tax, but the same was required to be deposited in PLA for payment of Excise Duty.
If that is the case, you must contact your Service Tax Range Superintendent and file an application in writing for refund of service tax. You may have to Pay in PLA to avoid interest liability as normally set off in such cases is not given.
If you are a Service Tax assessee also you may adjust the excess amount paid in next Month or Quarter as the case may be as per Rule 6 (4A) & 6 (4B) of Service Tax Rules, 1994 under intimation to the jurisdictional Superintendent of Service Tax.
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