2011 (1) TMI 474

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....ter there are 10 cases in which CCE Rohtak has come in Appeal against State Bank of India and there are 15 cases where State Bank of India has come 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 Cou....

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....arging service tax - for the purposes of this Chapter (Chapter-V) the value of any taxable service shall be the gross amount charged by the service provider for such service 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....