https://www.taxtmi.com/caselaws?id=344705 Service tax already remitted through the DOT Cell and credited through the Government treasury mechanism could not be treated as unpaid merely because it was not paid in the prescribed TR-6 challan at the designated bank. The Tribunal treated the deviation as a procedural defect, not a substantive default, because the record showed actual payment and the proper course was verification of receipt in the Government account. On that basis, the demand for service tax, interest and equal penalty was held unsustainable and the confirming order was set aside in favour of the assessee. en-us Fri, 28 Apr 2017 00:00:00 +0530 Thu, 03 Aug 2017 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344705 Service tax already remitted through the DOT Cell and credited through the Government treasury mechanism could not be treated as unpaid merely because it was not paid in the prescribed TR-6 challan at the designated bank. The Tribunal treated the deviation as a procedural defect, not a substantive default, because the record showed actual payment and the proper course was verification of receipt in the Government account. On that basis, the demand for service tax, interest and equal penalty was held unsustainable and the confirming order was set aside in favour of the assessee. Case-Laws Service Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344705