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TMI Blog2015 (11) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... dv For the Respondent : Shri Rajeev Ranjan, Jt. Commissioner (AR) ORDER Per P S Pruthi This appeal arises from the impugned of Order-in-Appeal No: 460/ST/APPL/KNP/2010 dated 10/09/2010 passed by the Commissioner of Customs & Central Excise (Appeals), Kanpur. 2. The facts are that the appellant was registered under the category of "Commercial Coaching and Training Institute" as a proprietory f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount as penalty was deposited within 30 days of the communication of the order in terms of proviso to Section 78(1) of the Finance Act, 1994. The contention is that in terms of Section 78(1) proviso, if the service tax as determined under Section 73(2) is paid within 30 days of the receipt of the order, the penalty payable shall be 25% of the service tax so determined, provided the reduced penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determining such service tax under sub-section (2) Section 73". We do not find from the records that the service tax determined did not include the amount already paid before the issue of show cause notice. When tax is not paid on due date, the service tax which is determined by the Central Excise Officer in terms of the legal provisions is the total service tax which is payable. Even if a part o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef 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 Rs. 19,90,000/-. The mistaken belief now expressed by him, therefore, has no basis. 6. We have seen the judgment of the Hon'ble High Court of Allahabad. The facts in that case are different. It was a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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