https://www.taxtmi.com/caselaws?id=438436 Tax remitted under reverse charge for GTA services was treated as duly discharged even though it was paid under the wrong commissionerate registration code, because the amount had reached the Government account and the error was only one of accounting and registration. On that basis, a fresh demand of service tax, education cess and interest was held unsustainable, and the proper course was departmental adjustment rather than re-demand. Penalty under Section 76 was also found inapplicable because there was no failure to pay tax, only mistaken remittance. Penalty under Section 77 was likewise not leviable, as non-mention of GTA services in the registration was treated as a procedural lapse without tax loss. 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 Tax remitted under reverse charge for GTA services was treated as duly discharged even though it was paid under the wrong commissionerate registration code, because the amount had reached the Government account and the error was only one of accounting and registration. On that basis, a fresh demand of service tax, education cess and interest was held unsustainable, and the proper course was departmental adjustment rather than re-demand. Penalty under Section 76 was also found inapplicable because there was no failure to pay tax, only mistaken remittance. Penalty under Section 77 was likewise not leviable, as non-mention of GTA services in the registration was treated as a procedural lapse without tax loss. Case-Laws Service Tax Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438436