https://www.taxtmi.com/caselaws?id=394438 Service tax already discharged through the departmental accounting system by book adjustment could not be demanded again merely because no separate challan payment was produced. The Tribunal treated the accounting entry in the prescribed government head as payment of the tax liability and held that a second demand for the same liability amounted to impermissible double recovery, contrary to the statutory scheme and Article 265 of the Constitution. On that basis, the impugned demand, interest and penalty were set aside, and consequential relief was held to follow in accordance with law. en-us Mon, 27 Jan 2020 00:00:00 +0530 Mon, 13 Apr 2020 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394438 Service tax already discharged through the departmental accounting system by book adjustment could not be demanded again merely because no separate challan payment was produced. The Tribunal treated the accounting entry in the prescribed government head as payment of the tax liability and held that a second demand for the same liability amounted to impermissible double recovery, contrary to the statutory scheme and Article 265 of the Constitution. On that basis, the impugned demand, interest and penalty were set aside, and consequential relief was held to follow in accordance with law. Case-Laws Service Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394438