2010 (12) TMI 181

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....e taxable service classified under heading Cleaning Services during the period January 2006 to December 2006 and did not pay service tax due of Rs. 2,25,811/-. At the instance of the department, after the department issued show-cause notice proposing to demand the tax due and penalize the assessee, the assessee paid the tax due along with applicable interest. After due process of law, the Original authority passed the Order-in-Original No. 38/2008 dated 18.6.2008 confirming the demand of Rs. 2,25,811/-, applicable interest on the above amount and imposing penalties of Rs. 250/- under Section 77 of the Act and Rs. 56,453/- under Section 78 of the Act. The Original authority appropriated the tax due of Rs. 2,25,811/- already paid by the asses....

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....r of Central Excise and Customs, Surat Vs. Gopal Fibres Pvt. Ltd. [2010 (256) ELT 10 (Guj.)] and in Shiv Network Vs. Commissioner of Central Excise & Customs, Daman [2009 (14) S.T.R. 680 (Tri.-Ahmd.)]. In the first decision, the Tribunal observed that the Hon ble High Court of Gujarat had upheld an order of the Tribunal which allowed the assessee to pay 25% of the penalty imposed within thirty days from the date of receipt of its order since the order impugned before it had not indicated that the assessee had the option to pay 25% of the penalty in discharge of its complete penal liability, if the same had been paid within 30 days from the date of communication of the order. It is submitted that in the instant case, the assessee s liability....