Hi I having service tax registration number XXXXXXXSD002. and I pay my service tax through online portal manage by NSDL, but by mistake I enter XXXXXXXSD001 (wrong service tax number) in the online portal it shows my name and my correct address, so I keep on depositing my service tax every month to this number suddenly I came to know this was wrong service tax number. sir I have seen my name that's why I keep on depositing the service tax through this number, I have pay service tax to inactive number from period 12/02/2015 to 25/03/2016 one year to the inactive service tax number .now the service tax department asking me to take the refund and pay 18% interest on that apart from that they are saying they cant refund more than 7 month service tax . I am complitely puzzeled dont know how they can do this i deposited all payments still they are sending me so many technical letrs. PLEASE help me what can i do now .
5 Replies
Ajeet Singh
(Service )
(190 Points)
Replied 11 July 2016
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.
Vipul Mittal
(Consultant - Indirect Tax)
(97 Points)
Replied 12 July 2016
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.
NAVIN C
(Faculty )
(30 Points)
Replied 13 July 2016
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 ...
Vipul Mittal
(Consultant - Indirect Tax)
(97 Points)
Replied 14 July 2016
Please share your mail ID. I'll send the judgement.
Sanjeev
(Mgr)
(2 Points)
Replied 12 December 2018
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
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