Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 619 - CESTAT NEW DELHIScope of SCN - various construction services - case of appellant is that the SCN as proposed demand of Service tax under the category of CICS whereas the Adjudicating Authority has upheld such demands under the category of WCS after analysing various activities in detail - Held that: - It is fairly well settled position of law that the Adjudicating Authority cannot travel beyond the allegation made in the show cause notice. Tribunal in the case Ashish Ramesh Dasarwar vs. CCE&ST, Nagpur [2017 (9) TMI 1001 - CESTAT MUMBAI], in identical issue, has set aside the demand of service tax in a similar situation in which the show cause notice proposed classification under CICS whereas the Adjudicating Authority upheld the demand of Service tax under WCS. Even the demand confirmed under WCS by the Adjudicating Authority are liable to be set aside for the reason that the Adjudicating Authority has traveled beyond the show cause notice. Demand raised on amount received towards transportation and unloading of cement bags from Railway wagon - the Adjudicating Authority has classified the services under Transport of Goods by Road Service whereas the show cause notice had proposed classification of the same under Cargo Handling Services - Held that: - nothing is forthcoming in the record justifying the view taken by the Adjudicating Authority to the effect that the trucks which were used for transportation of the goods were belonging to the service recipient - matter remanded to the Adjudicating Authority for denovo decision on the subject. The demand amounting to ₹ 9,11,262/- which is not challenged by the assessee, is upheld. Appeal allowed in part and part matter on remand.
|