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TMI Blog2017 (3) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. Shri Pawan Kumar Singh (Supdt.) A.R. for the Department. Per Mr. Anil Choudhary: 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 that the same have been issued based on some intelligence gathered by DGCEI, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Bank of India had applied for registration under Service Tax provision on 28.09.2004 under Banking and other Financial Services which was granted to them on 29.09.2004. It is further alleged that State Bank of India has not paid Service Tax on commission received from EPFO alongwith other commission and exchange in the ST-3 returns filed by them. Further, alleging that State Bank of India hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice 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 15.02.2011 wherein out of proposed amount of Rs. 15,11,539/- reduced amount Rs. 10,64,258/- was confirmed as Service Tax short paid alongwith interest and further penalty was imposed under Sections 76 & 78 of the Finance Act, 1994. Being aggrieved, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant had filed wrong returns and returns filed have been found to be prima-facie wrong, without reference to the books of account maintained by the State Bank of India. Thus, we find that the show cause notice is not tenable as the same is based on some incomplete information, which is not sustainable, leaving the assessee in dark as to what is the gist of accusation. Accordingly, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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