https://www.taxtmi.com/caselaws?id=472551 Under the post-1 July 2012 service-based taxation framework, service tax paid under differing service heads or financial years must be adjusted against aggregate liability when determining short payment. Accounting heads primarily serve revenue-accounting and exemption purposes and do not alter the fact of tax payment. Where statutory returns show aggregate payments exceeding recalculated liability for the disputed period, credit cannot be denied merely because payments relate to a different taxable service or year. Consequently, no unpaid service tax, interest, or penalty remains. en-us Fri, 04 Apr 2025 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472551 Under the post-1 July 2012 service-based taxation framework, service tax paid under differing service heads or financial years must be adjusted against aggregate liability when determining short payment. Accounting heads primarily serve revenue-accounting and exemption purposes and do not alter the fact of tax payment. Where statutory returns show aggregate payments exceeding recalculated liability for the disputed period, credit cannot be denied merely because payments relate to a different taxable service or year. Consequently, no unpaid service tax, interest, or penalty remains. Case-Laws Service Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472551