https://www.taxtmi.com/caselaws?id=795476 Service tax deposited under a partner's proprietorship registration number, rather than the partnership firm's registration number, remains payment where the amount was credited to the Government account. A bona fide clerical error in the assessee code does not by itself establish non-payment or intent to evade tax. Consequently, the extended limitation period under the proviso to Section 73(1) cannot be invoked in the absence of evasion intent, and the related service-tax demand, interest and penalty are unsustainable. en-us Tue, 21 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795476 Service tax deposited under a partner's proprietorship registration number, rather than the partnership firm's registration number, remains payment where the amount was credited to the Government account. A bona fide clerical error in the assessee code does not by itself establish non-payment or intent to evade tax. Consequently, the extended limitation period under the proviso to Section 73(1) cannot be invoked in the absence of evasion intent, and the related service-tax demand, interest and penalty are unsustainable. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795476