https://www.taxtmi.com/caselaws?id=772737 CESTAT Kolkata allowed the appeal, setting aside service tax demand where appellant had already paid tax through its head office under different registration but same legal entity. Court held that demanding service tax again from Haldia unit when head office had paid under Delhi registration constituted impermissible double taxation. Service tax paid under different accounting codes by same company could be adjusted internally. No suppression of facts existed as tax was already paid, making extended limitation period inapplicable. Penalties and interest demands were also set aside as primary tax demand was unsustainable. en-us Mon, 28 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772737 CESTAT Kolkata allowed the appeal, setting aside service tax demand where appellant had already paid tax through its head office under different registration but same legal entity. Court held that demanding service tax again from Haldia unit when head office had paid under Delhi registration constituted impermissible double taxation. Service tax paid under different accounting codes by same company could be adjusted internally. No suppression of facts existed as tax was already paid, making extended limitation period inapplicable. Penalties and interest demands were also set aside as primary tax demand was unsustainable. Case-Laws Service Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772737