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2015 (11) TMI 680 - AT - Service TaxDemand of service tax - Demand confirmed under Business Support Services whereas demand was raised under BAS - order beyond the scope of show cause notice - Held that:- The show cause notice specifically talks about the demands to be raised on the appellant under the category of 'Business Auxiliary Service' which was contested by the appellant before the lower authorities. The adjudicating authority has also recorded the findings as the service would fall under the category of ‘Business Auxiliary Services’ and in the appeal memorandum before the first appellate authority, the appellant herein contested the issue on that ground only. The first appellate authority has undoubtedly travelled beyond the allegations in the show cause notice and has confirmed the demands under 'Business Support Services' which, in our view, is incorrect and unsustainable. In the peculiar circumstances, we find that the impugned order to the extend it confirms the demand raised on the commission received form M/s. JCB under 'Business Support Services' is liable to be set aside - Decided in favour of assessee.
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