https://www.taxtmi.com/caselaws?id=797828 Service-tax penalties for payment under an incorrect taxable-service classification were unwarranted where the full tax liability and accrued interest had been paid before issuance of the show cause notice. Recorded payments under other service heads, subsequent payment of the balance, and confirmation by the jurisdictional officer established discharge of the entire liability. As tax was being paid, although under a different classification, the extended limitation period was unavailable and issuing the notice was unnecessary. The penalties were set aside in favour of the assessee. en-us Thu, 19 Mar 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797828 Service-tax penalties for payment under an incorrect taxable-service classification were unwarranted where the full tax liability and accrued interest had been paid before issuance of the show cause notice. Recorded payments under other service heads, subsequent payment of the balance, and confirmation by the jurisdictional officer established discharge of the entire liability. As tax was being paid, although under a different classification, the extended limitation period was unavailable and issuing the notice was unnecessary. The penalties were set aside in favour of the assessee. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797828