9911796707
TMI Blog2017 (3) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 21.01.2009 issued by DGCEI to the office of Commissioner, Customs and Central Excise, Meerut-I. Non supply of copy of information received by DGCEI from EPFO or any other source, render the SCN vague - There is no allegation in the SCN that the appellant had filed wrong returns and returns filed have been found to be prima-facie wrong, without reference to the books of account maintained by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 21.01.2009 that State Bank of India, Roorkee Road, Meerut Cant., Meerut is providing the service in relation to operation of the Bank accounts of Employees Provident Fund Organization (EPFO for short), which squarely fall within the taxable category of Banking Financial Services and are leviable to Service Tax. It is further alleged that the services provided by the appellant in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable value of commission earned under different heads. It is further alleged that on the receipt of information from DGCEI, Revenue had sent letter and in reply the State Bank of India informed that they are paying Service Tax as and when the amount of commission is received from EPFO. State Bank of India also promised to file the details in due course. It appeared to Revenue that State Bank of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Commissioner (Appeals), who vide impugned order was pleased to confirmed the demand and also confirmed the penalty under Section 78, but was pleased to set aside penalty under Section 76 of the Finance Act. 5. Having considered the rival contentions and on perusal of records we find that the show cause notice is defective as it do not have or annexed the contents of letter dated 21.01.2009 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
