https://www.taxtmi.com/forum/issue?id=1325 Payment of service tax under an incorrect service category due to a genuine belief in classification does not constitute evasion and prevents the department from demanding the same tax twice; tax paid satisfies the liability to that extent. Where a return (ST-3) has been filed disclosing receipts under one service head, penalty for non filing of a separate return for the other category cannot be levied, although a minor penalty for procedural contraventions of the Finance Act, 1994 may be imposed. en-us Wed, 08 Jul 2009 11:20:49 +0530 Thu, 23 Jan 2025 15:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1325 Payment of service tax under an incorrect service category due to a genuine belief in classification does not constitute evasion and prevents the department from demanding the same tax twice; tax paid satisfies the liability to that extent. Where a return (ST-3) has been filed disclosing receipts under one service head, penalty for non filing of a separate return for the other category cannot be levied, although a minor penalty for procedural contraventions of the Finance Act, 1994 may be imposed. Discussion-Forum Service Tax Wed, 08 Jul 2009 11:20:49 +0530 https://www.taxtmi.com/forum/issue?id=1325