2014 (5) TMI 64

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....eard Sri Nishant Mishra, learned counsel for petitioner and Sri R.C. Shukla, Advocate, appearing for respondents. 2. The writ petition is directed against the order dated 27.7.2011/1.8.2011 passed by Joint Commissioner (Adj.), Central Excise, Allahabad raising a demand of Service Tax Rs. 605314/- plus Education Cess Rs. 12106 plus Secondary and Higher Education Cess Rs. 3765/- and also imposing....

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....- (a) fraud; or (b) collusion; or (c) wilful mis-statement; or (d) suppression of facts; or (e) contravention of any provisions of this Chapter or of the rules made thereunder with intent to evade payment of service tax the person liable to pay such service tax or erroneous refund, as determined under sub-section (2) of Section 73, shall also be liable to pay a penalty in additio....

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....ring a similar question, it has been held by this Court in M/s Govind Sugar Mills Limited, Lakhimpur Khiri Vs. Commissioner of Trade Tax, 2008 UPTC 991 that 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. 6. In the present case, in the entir....