2012 (8) TMI 653

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.... the ground that State Bank of India had not paid service tax on the commission received from EPFO and ESIC during the period from 10.09.2004 to 31.03.2007, the proceedings were initiated. Even before the show-cause notice was issued for initiating proceedings, appellant paid the amount of Rs. 6,62,891/- out of the total amount of Rs. 8,81,090/-with interest. It was submitted that during the proce....

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....at appellant has paid the entire amount and the dispute is only for the period from September 2004 to July 2005 and the dispute has arisen because of the appellant does not have the record to show that they had actually made the payment. During the hearing today, appellant also produced a certificate issued by the Chief Manager of the Bank certifying that from the available records, the service ta....