2011 (4) TMI 1155

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....n Singh, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. - This appeal has been filed by the State Bank of Indore challenging the Adjudication order dated 4-3-2010 levying service tax and cess aggregating to Rs. 56,90,281/- with consequential penalty and interest. The Adjudication was made denying benefit under Notification No. 13/2004-S.T., dated 10-9-2004 and Notificatio....

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....t fulfilled by the appellant. In para-13 of the impugned order, the Authority noticed that there was a failure to give particulars. He was of the view that the appellants action was not in conformity to the rule above. 2. Ld. Counsel appearing on behalf of the appellant submitted that the appellant being a banking company has followed all RBI guidelines and nothing was undisclosed. There w....

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.... a requirement of the notification is fulfilled, the technical barrier should not be impediment to grant the appropriate relief to the appellant if the authorities are satisfied that there was a disclosure of the income separately. Once we are satisfied primarily that the claimant squarely falls within the exemption zone, further strict instruction is unwarranted under law. However, by this, we do....