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Service Tax Can’t Be Demanded Again When Already Paid Under Wrong Category: CESTAT

11/12/2025

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that service tax already deposited— even if paid under an incorrect classification in ST-3 returns— cannot be demanded again by treating it as unpaid. The bench of Dr. Suvendu Kumar Pati (Judicial Member) has ruled that a mere misclassification of service under the…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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Service Tax Can’t Be Demanded Again When Already Paid Under Wrong Category: CESTAT

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Service Tax Can’t Be Demanded Again When Already Paid Under Wrong Category: CESTAT

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