https://www.taxtmi.com/caselaws?id=799187 Service-tax liability under the reverse-charge mechanism is revenue-neutral where any tax paid would be fully available to the same assessee as CENVAT credit. In those circumstances, the payment creates an equivalent credit entitlement, rendering the service-tax demand unsustainable. A consequential penalty is likewise unsustainable where the underlying demand fails on revenue-neutrality grounds. en-us Thu, 06 Aug 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799187 Service-tax liability under the reverse-charge mechanism is revenue-neutral where any tax paid would be fully available to the same assessee as CENVAT credit. In those circumstances, the payment creates an equivalent credit entitlement, rendering the service-tax demand unsustainable. A consequential penalty is likewise unsustainable where the underlying demand fails on revenue-neutrality grounds. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799187