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2015 (11) TMI 726 - AT - Service TaxDemand of service tax - Demand confirmed under Business Support Services - Held that:- Allegations in show cause notice directed the appellants to show cause notice as to why service tax liability should not be demanded from them under the category of Business Auxiliary Services. We find that learned counsel was correct in stating that the first appellate authority has traversed beyond the allegations made in the show cause notice. - impugned orders in these appeals are incorrect and liable to be set aside - Decision in the case of Ratnaprabbha Motors [2015 (11) TMI 680 - CESTAT MUMBAI] followed - Decided in favour of assessee.
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