2018 (8) TMI 24

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....A. Present for the Respondent(s): Sh. Bhasha Ram, A.R. ORDER Per : Devender Singh The petitioner is a public sector bank and hold service tax registration in the category of Banking and Financial Services. A show cause notice was issued to them demanding service tax of Rs. 54,552/- along with interest and proposing equivalent amount of penalty. The same was adjudicated and the demand of Rs. 47....

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....red on accrual basis for the period prior to 01.04.2011 is not legally sustainable. On the reimbursement of expenses, he also relied on the judgment of the Hon'ble Supreme Court in the case of U.O.I vs. M/s Intercontinenatal Consultants and Technocrats Pvt Ltd - 2018 (3) TMI 357 - Supreme Court of India. 3. Ld. A.R. for the Revenue reiterates the findings in the order of Commissioner (Appeals). ....