2015 (1) TMI 42

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....present appeals is whether penalties are required to be imposed upon the appellant and whether cenvat credit for the corresponding period is admissible to the appellants, 2. Shri S.P. Sheth (Advocate) appearing on behalf of the appellant argued that there was no intention to evade payment of tax as all the transactions were recorded in the books of accounts and no evidence has been adduced in the show cause notice to bring out the intent to evade payment of tax. That the returns were filed belatedly and interest was also paid along with late fees prescribed. That all the service tax and interest was paid before issue of show cause notice. He relied upon the following case laws:- (a) Darmanian Enterprises vs. CCE, Jhalandar - [2008 (11....

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....ant for setting aside the penalties imposed are on the ground that ST-3 returns were filed belatedly along with payment of tax and interest and therefore, penalties are not imposable upon them. It is observed from the case laws relied upon by the appellant that this issue in no more res-integra. In the case of Toyota Constructions Private Limited vs. CCE, Daman (supra), this very bench on similar facts has held as follows:-                5. It is undisputed that the appellant herein had filed service tax returns for the period 2005 to 2008. It is also undisputed that during the relevant period, the appellant has not discharged the entire amount of the service tax lowe....