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2018 (9) TMI 649 - AT - Service TaxScope of SCN - order in original traveled beyond the Show Cause Notice - in the order in original the demand was confirmed under the head of Business Auxiliary Service, whereas in the SCN, the demand of Service Tax was proposed under Advertising Services. Held that:- From the reading of both the paragraph of the Show Cause Notice as well as order in original it is clear that in the Show Cause Notice, the demand was proposed, considering the service of Advertising Service, Whereas in the order in original, the demand was confirmed under Business Auxiliary Service. Accordingly, the order in original traveled beyond the Show Cause Notice which is not permissible under the settled Law by the various Court - appeal allowed - decided in favor of appellant.
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