9911796707
TMI Blog2019 (7) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... tative for the Respondent ORDER P.K.CHOUDHARY : The facts of the case in brief are that the Bank Branch provided 'banking & other financial services' as provided under section 65(12), with particular reference to Clause (ix) thereof. During the period under dispute from October 2004 to September 2008, it was pointed out that the branch did not pay full amount of service tax on its income on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited service tax to the extent it collected from the customers. It remains a fact that service tax might not have been collected on all items of 'banking service' as defined under section 65(12)(ix) ibid, particularly as the Branch was not fully computerized during the initial half of the material period. (ii) Wherever service tax has not been collected, the total commission/earning should be ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Original or Order-in- Appeal should straight away be struck down for that reason. (iv) The Commissioner for payment of salary to Teachers of West Bengal Government Schools was centrally co-ordinated, managed and collected by the Head Office, who did pay appropriate service tax leviable thereon, as has been certified by the Chartered Accountant, copy of which is enclosed. Once the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly please be struck down. 4. Learned Authorized Representative justified the impugned orders. 5. Heard both sides and perused the appeal records. 6. I find that the order for denial of Cenvat availment to the extent of Rs. 2,07,151/- was not raised in the show cause notice. I find that till the time the bank was converted into a CBS branch, Service Tax on the services was not collected properly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been collected by the appellant. This has also been clarified vide Para 5.7 of CBEC instruction No.341/18/2004-TRU (PT) dated 17.12.2014. 7. I do not find any ingredient of suppression of facts, misstatement etc. with intent to evade payment of Service Tax. Hence the penalty imposed under Section 78 of the Finance Act, 1994 is set aside. The matter is remanded for the limited purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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