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TMI Blog2015 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) that the discrepancy which resulted in the alleged non-payment of duty is only because of the accounting system. While the balance sheet was prepared on mercantile basis, the payment of Service Tax is reflected in the ST-3 returns is on receipt basis. I note that the correct legal position during the relevant time was that Service Tax was required to be paid only on receipt basis as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court judgment in the case of Master Kleen (2011 (9) TMI 788 - KARNATAKA HIGH COURT), I find that no case for imposition of penalty is made out. - Decided in favour of assessee. - Appeal No. ST/89112/13 - - - Dated:- 30-12-2014 - P. S. Pruthi,JJ. For the Appellant : Shri Heman A. Rajandekar, CA For the Respondent : Shri S V Nair, AC (AR) ORDER Per: P S Prut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication order. Hence, the appellants are in appeal before this Tribunal. 3. Heard both sides. 4. The learned Counsel drew my attention to the judgement of the Hon'ble Karnataka High Court in the case of Commissioner of Service Tax, Bangalore Vs. Master Kleen - 2012 (25) STR 439 (Kar). The Hon'ble High Court held that once payment has been made along with interest before issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 77 of the Finance Act, 1994. The learned Counsel pleaded that so called short payment is only about 4% of the total Service Tax paid during the four years in question. In these circumstances, neither was there short payment nor was there any intention to avoid payment of duty. I also find that Hon'ble High Court of Karnataka held in the case of Master Kleen (supra) that the show-cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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