Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Bonafide Error in Service Tax Payment | Wrong Assessee Code Not Equals Non-Payment : CESTAT Ahmedabad
CESTAT Ahmedabad quashed service tax demand despite payment under wrong assessee code, ruling bonafide error negates evasion intent. The ruling clarifies that procedural lapses without fraudulent motive do not constitute non-payment under Section 73 Finance Act 1994, protecting taxpayers from extended limitation periods.