2017 (9) TMI 265

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....ingh, Advocate, for the Appellant. Shri Pawan Kumar Singh, Superintendent (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - Heard the parties. 2. The issue in this appeal is whether the show cause notice have been issued without alleging short payment/non-payment of Service Tax and/or is vague. 3. From a perusal of the show cause notice it appears....

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....us Service Tax has not been paid or short paid. Further, facts are that the State Bank of India had applied for registration under Service Tax provision on 28-9-2004 under Banking and other Financial Services which was granted to them on 29-9-2004. It is further alleged that State Bank of India has not paid Service Tax on commission received from EPFO along with other commission and exchange in th....

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....nd contravened the provisions of Section 68 of the Act read with Rule 6 of Service Tax Rules, 1994 with intention to evade payment of Service Tax. 4. The show cause notice was adjudicated on contest vide Order-in-Original dated 15-2-2011 wherein out of proposed amount of Rs. 15,11,539/- reduced amount Rs. 10,64,258/- was confirmed as Service Tax short paid along with interest and further p....