9911796707
TMI Blog2017 (9) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... GCEI 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 - the SCN is not tenable as the same is based on some incomplete information, which is not sustainable, leaving the assessee in dark as to what is the gist of accusation - appeal allowed - decided in favor of appellant. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 operation and maintenance of accounts of EPFO, and they earned commission on the same. On scrutiny of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 India is delaying in giving the information. As per report of DGCEI, they have not paid Service Tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 21-1-2009 issued by DGCEI to the office of Commissioner, Customs and Central Excise, Meerut-I. Non supply of copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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