TMI Blog2014 (5) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Rs. 12106 plus Secondary and Higher Education Cess Rs. 3765/- and also imposing penalty of Rs. 621185/- upon petitioner under Section 78 of Finance Act, 1994 (hereinafter referred to as Act, 1994 ). 3. Counsel for petitioner has confined the challenge to the impugned order only to the extent it has imposed penalty under Section 78 of Act, 1994 stating that imposition of penalty, without re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der sub-section (2) of Section 73, shall also be liable to pay a penalty in addition to such service tax and interest thereon, if any, payable by him, which shall not be less than, but which shall not exceed twice, the amount of service tax so not levied or paid or short-levied or short paid or erroneously refunded: (emphasis added) 4. It cannot be doubted that if there is any reason to find o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax, imposition of penalty is not justified. 6. In the present case, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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