Debashis (MBA (Finance ) Asst. Manager Accounts SEALL LTD ) (65 Points)
27 April 2012
Dear Friends ,
our company is registered under Service tax under category SUPPLY OF TANGIBLE GOODS FOR USE SERVICES
HOWEVER , while making tax payment , we made a mistake . we paid tax under category BAS keeping other record unchanged .
can we get refund of the amount so deposited ?
we dont have registration under category BAS. and we dont provide any such service .
kindly advice .
I refund is possible please suggest what is the procedure .
( WE SUBMIT RETURN ONLINE )
REGARDS
DEBASHIS BANERJEE
CA Ganesh Karthik
(Chartered Accountant)
(368 Points)
Replied 28 April 2012
Dear Debashis, why would there be any necessity to claim refund?
The liability that you have to discharge anyways, you have discharged it under a wrong head.
So, where is the question of refund?
Debashis
(MBA (Finance ) Asst. Manager Accounts SEALL LTD )
(65 Points)
Replied 28 April 2012
Dear Mr. Karthik ,
Actually I like to deposit ST under proper head.
Unfortunately it is not there .
Is there any way to adjust the same .
so that payment is converted into proper head .
kindly advice.
Thanks and Regards
DEBASHIS BANERJEE
DIBYENDU
(SERVICE)
(266 Points)
Replied 28 April 2012
contact with Service Tax Officer in your Jurisdiction or if you pay Tax by physical GAR-7 then contact with Bank
Dilip Darji
(392 Points)
Replied 28 April 2012
Dear sir.
Please refer below circular issued by CBEC. This is valid as on date also..
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Service tax payment using wrong accounting code amounts to payment of tax
Circular No. 58/7/2003-S.T., dated 20-5-2003
F.No. 159/2/2003-CX-4
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Subject : Using a wrong Accounting Code for payment of Service Tax clarification - Regarding.
I am directed to say that a representation had been received by the Board raising apprehensions regarding using a wrong Accounting Code for payment of Service Tax. Whether, this amounts to having paid the Service Tax or not.
2. The Board has examined the issue. In this connection, I am directed to clarify that the assessee need not be asked to pay the service tax again. In such cases the matter should be sorted with the P.A.O. As regards to the cases where the assesssee was asked to pay service tax again, the amount thus paid may be refunded by the concerned divisional Asstt. Commissioner/Deputy Commissioner.
3. The field formations may suitably be informed.
4. Trade Notice may be issued for the information of the trade.
5. The receipt of this Circular may kindly be acknowledged.
6. Hindi Version will follow.
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DILIP DARJI.
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