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2015 (11) TMI 1417 - CESTAT ALLAHABADLevy of Penalty u/s 76, 77 & 78 - Assessee did not declare the facts in their ST-3 returns nor paid the service tax - whether in applying the provisions of Section 78 proviso, the amount of service tax to be considered for calculation of 25% of penalty should exclude the service tax paid before issue of show cause notice - Held that:- The appellant was aware of the obligations under the Service Tax law because initially he had taken registration from the department but had surrendered the same in April 2008 on the belief that the gross receipts were less than the registration limit. This plea cannot be a bonaflde belief because it has come on record that during the year 2007-08 he had realized an amount of ₹ 19,90,000/-. The mistaken belief now expressed by him, therefore, has no basis. - The receipts for the years 2007-08 and 2008-09 were recovered from him in the form of computerized sheets to which there is no denial. - Decided against assessee.
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