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TMI Blog2016 (11) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to short payment of the service tax liability and has paid the tax amount on being pointed out by the audit officers except for a small amount of ₹ 2.15 lakhs which was also paid off after issuance of show-cause notice. At this juncture we find that the contest in the appeal before us is only for the penalty imposed and as upheld. We find from the records that the appellant’s conduct pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 23-3-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri P.V. Sadavarte, Advocate, for appellant Shri S.L. Kardia, Asst. Commr (AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal SR/263/NGP/2011 dated 25.02.2011. 2. Heard both sides and perused the records. 3. The issue involved in this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability even before the audit officer pointed out the same; the conduct of the appellant for paying the service tax in time for the period prior to and subsequent to the period in question in this case is not in doubt; as the entire amount is recorded in the balance sheet, there was no malafide intention of suppression by not informing the department. 3. Learned D.R. on the other hand, would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . There could be a bonafide error on the appellant s part of not declaring the amount of ₹ 3.05 crores as the commission received in the ST return, but it is also undisputed that the said amount has been declared in the balance sheet as receipts. In our view this plea of the appellant that there was a bonafide error in not recording the amount in the ST-3 return is seems to be acceptable. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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