Service tax deposited in wrong accounting code
This query is : Open
09 June 2015
a assessee deposited amount of rs.20 Lacs in wrong accounting code.
i.e. assessee was required to deposit service tax in "WORKS CONTRACT" while he deposited in "RENT A CAB"
please tell me what is procedure to make correction in service tax challan.
NOTE:- SERVICE TAX IS DEOPISTED THROUGH NET-BANKING(ONLINE)
i.e. assessee was required to deposit service tax in "WORKS CONTRACT" while he deposited in "RENT A CAB"
please tell me what is procedure to make correction in service tax challan.
NOTE:- SERVICE TAX IS DEOPISTED THROUGH NET-BANKING(ONLINE)
10 June 2015
It was held by the Hon’ble CESTAT that the Appellant is not required to pay service tax again in as much as they have paid service tax to the Government albeit under the wrong accounting code.
The Hon’ble CESTAT relied on the Board’s clarification in Circular No. 58/07/2003-CX(ST) dated May 20, 2003 (“the Circular”). The Board has clarified in the Circular that an assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code. Further, similar decision was made by the Hon’ble Delhi Tribunal in the case of Pepsico India Holding Pvt. Ltd. vs. Commissioner of Central Excise, Allahabad 2010 (255) ELT 299 (Tri-Del) wherein it was held on basis of the Circular that the assessee is not liable to pay service tax again if he has discharged the service tax liability even though under a wrong accounting code.
The Hon’ble CESTAT relied on the Board’s clarification in Circular No. 58/07/2003-CX(ST) dated May 20, 2003 (“the Circular”). The Board has clarified in the Circular that an assessee shall not be asked to pay service tax again if he has paid service tax under a wrong accounting code. Further, similar decision was made by the Hon’ble Delhi Tribunal in the case of Pepsico India Holding Pvt. Ltd. vs. Commissioner of Central Excise, Allahabad 2010 (255) ELT 299 (Tri-Del) wherein it was held on basis of the Circular that the assessee is not liable to pay service tax again if he has discharged the service tax liability even though under a wrong accounting code.
10 June 2015
thanks Malhar sir but there is way to make correction in deposited challans
10 June 2015
thanks Malhar sir but there is way to make correction in deposited challans
10 June 2015
thanks Malhar sir but there is any way to make correction in deposited challans?????
10 June 2015
thanks Malhar sir but there is any way to make correction in deposited challans?????
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