1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
By creating an account you can:
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All TMI Notes
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Court Rules Service Tax Paid Under Wrong Code Still Valid; Liability Discharged Despite Categorization Error.</h1> Paying service tax under an incorrect accounting code does not negate the discharge of tax liability. In the case involving a company, the court ruled that tax paid under the wrong service category still fulfills the obligation, as the payment itself is acknowledged. The specific categorization error does not imply non-payment of the tax, thus the liability is considered settled despite the administrative mistake.
TaxTMI 
TaxTMI 