https://www.taxtmi.com/caselaws?id=793982 Adjustment of excess service tax paid under one taxable head against short payment under another, together with prior discharge of differential tax, interest and part penalty before the show cause notice, meant the case did not involve deliberate revenue loss. The Board circular recognising such adjustment supported the view that penalty could not automatically be enhanced to the full demand. The restricted penalty confined to limited non-compliance under the Point of Taxation Rules, 2011 was therefore upheld, and the Department's appeal for penalty equal to the entire service tax demand was not sustainable. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793982 Adjustment of excess service tax paid under one taxable head against short payment under another, together with prior discharge of differential tax, interest and part penalty before the show cause notice, meant the case did not involve deliberate revenue loss. The Board circular recognising such adjustment supported the view that penalty could not automatically be enhanced to the full demand. The restricted penalty confined to limited non-compliance under the Point of Taxation Rules, 2011 was therefore upheld, and the Department's appeal for penalty equal to the entire service tax demand was not sustainable. Case-Laws Service Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793982