https://www.taxtmi.com/caselaws?id=786584 Service tax paid by one unit of a single legal entity on a taxable event cannot be recovered again from another unit merely because payment was made under a different registration or accounting code. Under the reverse charge framework, prior payment by the same legal entity precludes a fresh demand, with departmental adjustment rather than double recovery being the appropriate remedy. Absence of suppression or intent to evade also prevents invocation of the extended limitation period. As the substantive demand is unsustainable, consequential interest and penalties cannot survive. 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 Service tax paid by one unit of a single legal entity on a taxable event cannot be recovered again from another unit merely because payment was made under a different registration or accounting code. Under the reverse charge framework, prior payment by the same legal entity precludes a fresh demand, with departmental adjustment rather than double recovery being the appropriate remedy. Absence of suppression or intent to evade also prevents invocation of the extended limitation period. As the substantive demand is unsustainable, consequential interest and penalties cannot survive. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786584