2011 (3) TMI 458

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....thority's order has been filed on the following grounds:-     "1. It is not correct to say that mere recording all the transactions in their records indicates there is no intention to evade payment of service tax. But for the scrutiny by the Officers, the non-payment of service tax would not have been unearthed. They have failed to assess the value which indicates that there is int....

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....r penal action.     4. Here the values of services have to be determined as per Section 67 of the Finance Act 1994 which specifies the gross amount received in connection with a particular service. Service Tax legislation is growing legislation and individual areas are more amplified as time goes by so as to enlighten the service provider who has to make self assessment. Because it....

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....o included in the taxable service and undertaken by SBI while performing the duties of Banking and Financial services. All amounts, by whatever name called, charged to the customers account in connection with service rendered by Bank is includable in to the taxable value.     5. It is not correct to say that demand of Service tax prior to 19.04.06 in respect of Postal charges, Tele....

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....re is scope for believing that the goods were entitled to exemption and consequently no licence is required to be taken out, then the extended period of limitation for demand under Sec. 11A is inapplicable". This citation could not be accepted, since the issue involved in the above cited case falls under different context.     (ii) 1994 (74) ELT-9 (SC) Tamil Nadu Housing Board Vs C....