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2013 (10) TMI 1164 - HC - Service TaxDemand of service tax - Service provider or Service receiver - Held that:- order passed by the Additional Commissioner, Central Excise, Ranchi, has travelled beyond show-cause notice given to the service provider i.e. respondent no. 3. The present petitioner is service receiver. Thus, the directions and observations made by the Additional Commissioner, Central Excise, Ranchi, are hereby quashed and set aside because the same are observed in the impugned order without giving any notice and without giving any opportunity of being heard and the said directions are travelling beyond the show-cause notice. All these writ petitions (Tax) are hereby allowed and the aforesaid paragraphs insofar as these affect the petitioner, are hereby quashed and set aside - Decided in favour of assessee.
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