https://www.taxtmi.com/caselaws?id=92 Service tax paid within time into the wrong designated bank, after confusion caused by bifurcation of the Commissionerate, should be regularised by transfer to the authorised bank rather than treated as unpaid. The text states that where the tax liability had already been discharged, demanding the tax again with interest was not justified, and penalty was unsustainable. It further notes that in a new levy like service tax, the administration should adopt a guided and sympathetic approach when the payment obligation has in substance been met. en-us Fri, 03 Jan 2003 00:00:00 +0530 Thu, 03 Jul 2008 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92 Service tax paid within time into the wrong designated bank, after confusion caused by bifurcation of the Commissionerate, should be regularised by transfer to the authorised bank rather than treated as unpaid. The text states that where the tax liability had already been discharged, demanding the tax again with interest was not justified, and penalty was unsustainable. It further notes that in a new levy like service tax, the administration should adopt a guided and sympathetic approach when the payment obligation has in substance been met. Case-Laws Service Tax Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92