Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 537 - AT - Service TaxService tax on commission received from the Govt. of Indiafor collecting and making payments towards Employees Provident Fund and Employees State Insurance - appellant M/s. State Bank of India is providing taxable services falling under the category of Banking and Other Financial Services and registered with the department - Held that:- Since the assessee, State Bank of India has discharged the service tax liability before the issuance of show cause notice and there being a claim that the records are lost in flood in the year 2005, the certificate produced issued by the Chief Manager, Main Branch, Surat, which indicate discharge of service tax liability from September 2004 to July 2005 is to be correct as on date. Since the appellant, State Bank of India has already discharged the service tax liability such service tax liability need not have been paid by them as per the decision given by this Bench in the case of Canara Bank (2012 (6) TMI 274 - CESTAT, AHMEDABAD) - no reason for visiting the appellant with penalty that has been imposed by the lower authorities. Accordingly, the assessee's appeal for setting aside the penalties imposed by the lower authorities is allowed and Revenue's appeal for imposing penalty under Section 76is rejected.
|