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2014 (7) TMI 1045 - AT - Service TaxCargo handling service - Revenue contends that Commissioner travelled beyond SCN - Commissioner while deciding the case relied upon on the work orders which were not covered in the show-cause notice - Held that:- Commissioner has proceeded on the premise that the period and amount in the bills raised tally with the contracts considered by him. He has considered the work orders shown in para 6 of his order despite attempting the fact that he himself agreed there is mismatch of this contract number vis-a-vis the contract number mentioned in the show-cause notice. Moreover, there is no whisper of the contract number mentioned in show-cause notice, by the respondent in their written submission dated October 7, 2009. Therefore, we find that the learned Commissioner has traversed beyond the scope of show-cause notice and this work requires to be examined. Therefore, after setting aside the learned Commissioner's order we remand the matter to learned Commissioner to decide the case afresh - Decided in favour of revenue.
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