Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 64 - ALLAHABAD HIGH COURTDemand of service tax - Penalty u/s 78 - Intention to evade tax - Held that:- the "intention to evade service tax" is necessary to attract penalty under Section 78 of Act, 1994 - if the due tax has been deposited alongwith interest and there is no specific finding that there was any intention on the part of assessee to evade payment of tax, imposition of penalty is not justified - in the entire order of adjudicating authority, there is not even a whisper to suggest that there was any intention on the part of petitioner to evade service tax. Despite repeated query, learned counsel appearing for respondents could not show from impugned order that any such finding has been recorded. The impugned orders, to the extent as above, therefore, cannot sustain - Penalty set aside - Following decision of M/s Govind Sugar Mills Limited, Lakhimpur Khiri Vs. Commissioner of Trade Tax [2008 (4) TMI 695 - ALLAHABAD HIGH COURT] - Decided partly in favour of assessee.
|