https://www.taxtmi.com/caselaws?id=438436 The Tribunal found in favor of the Appellant, who mistakenly paid service tax under reverse charge mechanism to a different commissionerate. The Tribunal held that the department should have internally adjusted the payment instead of demanding additional tax. Penalties under sections 76 and 77 of the Finance Act were deemed inapplicable as the service tax had been paid, albeit to the wrong commissionerate. The demand for service tax, penalties, and interest was set aside, and the appeal by the Appellant was allowed, while the Department's appeal was dismissed. en-us Thu, 18 May 2023 00:00:00 +0530 Thu, 01 Jun 2023 08:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438436 The Tribunal found in favor of the Appellant, who mistakenly paid service tax under reverse charge mechanism to a different commissionerate. The Tribunal held that the department should have internally adjusted the payment instead of demanding additional tax. Penalties under sections 76 and 77 of the Finance Act were deemed inapplicable as the service tax had been paid, albeit to the wrong commissionerate. The demand for service tax, penalties, and interest was set aside, and the appeal by the Appellant was allowed, while the Department's appeal was dismissed. Case-Laws Service Tax Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438436