https://www.taxtmi.com/caselaws?id=786584 Under the reverse-charge framework the article clarifies that where service tax on the same taxable event has been paid by one unit of a single legal entity, a second recovery from another unit is not sustainable and departmental adjustment is the appropriate remedy; therefore duplicate demands are set aside. It further clarifies that extended limitation for assessment and consequent interest and penalties cannot be invoked where there is no suppression or intent to evade because tax has already been paid by a related unit; thus interest and penalties founded on such unsustainable demands are also not sustainable. en-us Fri, 06 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786584 Under the reverse-charge framework the article clarifies that where service tax on the same taxable event has been paid by one unit of a single legal entity, a second recovery from another unit is not sustainable and departmental adjustment is the appropriate remedy; therefore duplicate demands are set aside. It further clarifies that extended limitation for assessment and consequent interest and penalties cannot be invoked where there is no suppression or intent to evade because tax has already been paid by a related unit; thus interest and penalties founded on such unsustainable demands are also not sustainable. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786584