https://www.taxtmi.com/caselaws?id=786203 An inadvertent accounting error that credited service tax paid from one unit's bank account to another concern's account did not justify sustaining the demand where the substantive tax payment was undisputed and the other concern certified that the amount had not been used or credited elsewhere. The key issue was whether the wrong accounting entry could defeat adjustment of the tax payment; on the facts stated, relief against duty, interest and penalty was warranted, subject to verification of the certificate and non-utilisation of the amount. The matter was therefore remanded for verification and corresponding adjustment of the wrong credit. en-us Wed, 10 Sep 2025 00:00:00 +0530 Mon, 09 Feb 2026 09:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786203 An inadvertent accounting error that credited service tax paid from one unit's bank account to another concern's account did not justify sustaining the demand where the substantive tax payment was undisputed and the other concern certified that the amount had not been used or credited elsewhere. The key issue was whether the wrong accounting entry could defeat adjustment of the tax payment; on the facts stated, relief against duty, interest and penalty was warranted, subject to verification of the certificate and non-utilisation of the amount. The matter was therefore remanded for verification and corresponding adjustment of the wrong credit. Case-Laws Service Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786203