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TMI Blog2011 (1) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to be liable to service tax - the State Bank of India is that they are in the business of providing banking services and not in the business of providing postal services - In respect of banking service provided by them they have discharged the service tax on the basis of amount charged by them - As per their understanding of the Section 67 they were not to pay service tax on the postal service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome in Appeal against CCE, Rohtak. The department has not produced COD clearance for filing appeal in cases where they have come in Appeal. So also SBI has not produced COD clearance for filing Appeals in cases where they have come in Appeal. 2. The Counsel for the State Bank states that the department is pressurising for recovery of the demands in cases where they have come in Appeal. 3. The di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice provided or to be provided by him" 4. As per the section, value for the purpose paying tax was to be the gross amount charged by the service provider for such service provided or to be provided by him. A reasonable argument on behalf of the State Bank of India is that they are in the business of providing banking services and not in the business of providing postal services. In respect of b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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