RANA DEB SAIKIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. U. K. Das, the learned counsel appearing on behalf of the Petitioner and Mr. S. C. Keyal, the learned Standing Counsel appearing on behalf of all the Respondent Nos. 1 to 4.

(2.) The present writ petition has been filed challenging the order dtd. 25/11/2022 passed by the Respondent No.2 thereby imposing a liability of service tax to the tune of Rs.2,27,27,960.00 for the Financial Year 2016-17 and further penalty in terms with Ss. 77 and 78 of the Finance Act, 1994 along with interest.

(3.) The brief facts which led to the filing of the instant writ petition are that a Demand cum Show Cause Notice was issued on 20/10/2021 alleging inter alia that the Petitioner had made willful suppression of material facts to evade payment of service tax to the tune of Rs.2,27,27,960.00 including Krishi Kalyan Cess and Swachh Bharat Cess on the services rendered by the Petitioner during the Financial Year 2016-17 thereby violating the provisions of Ss. 66B, 67 and 68 of Chapter-V of the Finance Act, 1994 read with Rule 6 and 7 of the Service Tax Rules, 1994. In addition to that, vide the said Show Cause Notice dtd. 20/10/2021, the Petitioner was also asked to show cause as to why penalty as well as interest as per the appropriate provisions of law should not be imposed upon the Petitioner.