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2014 (7) TMI 493 - AT - Service TaxDemand of service tax beyond the scope of Show cause notice - Business support service - Cleaning services of toilets and coaches in trains - Held that:- The show cause notice had been issued on the basis that the activity of the appellant - cleaning of coaches and toilets of certain trains and supply of bed rolls to the passengers of ACs coaches is the ‘support service of business or commerce’ covered by Section 65 (105) (zzzq) readwith Section 65 (104c) of the Finance Act, 1994. There is no allegation in the show cause notice that in the alternative the Appellant’s services may be taxable as ‘business auxiliary service’ under Section 65 (105) (zzb) readwith Section 65 (19) (vi). The Commissioner (Appeals) in the impugned order after giving a finding that the Appellant’s activity is not ‘support service of business or commerce’ has gone on to examine the taxability of their activity as ‘business auxiliary service’ under Section 65 (105) (zzb) readwith Section 65 (19) and in doing so, he has traveled beyond the scope of show cause notice which is not permissible in view of the judgment of the Apex court in the cases of CCE, Nagpur vs. Ballaspur Industries Ltd. reported in (2007 (8) TMI 10 - SUPREME COURT OF INDIA ) and CCE, Bangalore vs. Brindavan Beverages (P) Ltd. reported in 2007 (2007 (6) TMI 4 - SUPREME COURT OF INDIA). In view of this, the impugned order is not sustainable - Decided in favour of assessee.
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