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<h1>Service tax payment under wrong head still discharges liability; misclassification does not negate tax payment responsibility.</h1> Payment of service tax under an incorrect service classification does not, by itself, prevent the tax liability from being regarded as discharged; the essential consideration is that tax was remitted on behalf of the taxable activity, so recording the remittance under a different accounting head ordinarily cannot be used to deny satisfaction of the service tax demand.
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