https://www.taxtmi.com/caselaws?id=795650 Pre-notice payment of central excise duty or service tax with interest barred corresponding penalties under Section 11AC of the Central Excise Act and Section 78 of the Finance Act where the statutory conditions were met. Revenue neutrality did not remove liability for GTA service tax under reverse charge or consequential interest when the demand was raised within normal limitation, but it negated intent to evade and therefore excluded the Section 78 penalty. Penalties for delayed or non-filing of ST-3 returns remained enforceable because they were civil and remedial, requiring proof of default rather than mens rea. Tax demands, interest and return-filing penalties consequently remained operative. 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 barred corresponding penalties under Section 11AC of the Central Excise Act and Section 78 of the Finance Act where the statutory conditions were met. Revenue neutrality did not remove liability for GTA service tax under reverse charge or consequential interest when the demand was raised within normal limitation, but it negated intent to evade and therefore excluded the Section 78 penalty. Penalties for delayed or non-filing of ST-3 returns remained enforceable because they were civil and remedial, requiring proof of default rather than mens rea. Tax demands, interest and return-filing penalties consequently remained operative. Case-Laws Central Excise Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795650