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2015 (6) TMI 824 - AT - Service TaxDemand of service tax - Construction services vs Repair and maintenance service - Whether department can be travel beyond the show cause notice - Held that:- We find that the initially the show cause notice was issued to the appellant to demand service tax under the category of construction services which was demanded and demand of service tax was confirmed under the said category against the appellant which appellant has not disputed. Under section 84 of the Act, learned Commissioner revised the show cause notice to change the category of the service provided by the appellant which is not permissible at this stage. Same view has been held by this Tribunal in the case of Brij Mohan Surinder Kumar [2011 (6) TMI 566 - CESTAT, NEW DELHI]. We hold that learned Commissioner has travelled beyond the scope of show cause notice by revising show cause notice which is not permissible in law. Same view has been taken by Apex Court in the case of CC, Mumbai vs. Toyo Engineering India Ltd. [2006 (8) TMI 184 - SUPREME COURT OF INDIA]. - Decided in favour of assessee.
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