https://www.taxtmi.com/caselaws?id=795650 Pre-notice payment of central excise duty or service tax with interest bars the corresponding penalty where the governing provision expressly provides for that consequence. Revenue neutrality does not remove liability for GTA service tax under reverse charge when the demand is raised within the normal limitation period, but it may negate the intent to evade required for penalty. Delayed or non-filing of ST-3 returns attracts civil and remedial penalties upon proof of non-compliance, without requiring mens rea. The notes distinguish between substantive tax and interest liabilities, which remain payable, and penalties that may be unavailable because of pre-notice payment or absence of intent to evade. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795650 Pre-notice payment of central excise duty or service tax with interest bars the corresponding penalty where the governing provision expressly provides for that consequence. Revenue neutrality does not remove liability for GTA service tax under reverse charge when the demand is raised within the normal limitation period, but it may negate the intent to evade required for penalty. Delayed or non-filing of ST-3 returns attracts civil and remedial penalties upon proof of non-compliance, without requiring mens rea. The notes distinguish between substantive tax and interest liabilities, which remain payable, and penalties that may be unavailable because of pre-notice payment or absence of intent to evade. Case-Laws Central Excise Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795650