https://www.taxtmi.com/caselaws?id=766404 Voluntary payment of duty with interest can negate allegations of suppression or intent to evade where the tax was otherwise available as credit, supporting a plea of revenue neutrality. On the stated facts, the assessee's payment in 2013 and the department's later credit treatment showed no real tax advantage from the alleged non-payment, so the ingredients for the extended period of limitation were not established. The result was that the extended limitation period was not sustainable, and the connected penalty also fell away. en-us Thu, 06 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 08:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766404 Voluntary payment of duty with interest can negate allegations of suppression or intent to evade where the tax was otherwise available as credit, supporting a plea of revenue neutrality. On the stated facts, the assessee's payment in 2013 and the department's later credit treatment showed no real tax advantage from the alleged non-payment, so the ingredients for the extended period of limitation were not established. The result was that the extended limitation period was not sustainable, and the connected penalty also fell away. Case-Laws Service Tax Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766404