Payment of ST against a wrong assessee code - No Remedy?
AN assessee paid Service Tax online in the assessee code of their sister concern by mistake. Realising the mistake, they requested the Commissioner to transfer the amount paid to the correct account. The Department informs him that there is no provision/procedure for transfer of Service Tax paid against one STCNo.to another STC No. The assessee was advised to claim refund of Service Tax paid under the wrong assessee code and pay the Service Tax due under the correct code. Will the Department give that refund?
This assessee will go through the litigation process for the next ten years - all because it keyed in the wrong numbers while making e-payment of Service Tax. Is there really no scope for rectifying a mistake?
Suppose while paying TDS, you mention the wrong PAN, is the money lost forever?