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2015 (12) TMI 164 - AT - Service TaxDemand of service tax - Business Support service - order beyond the scope of show cause notice - Held that:- Services provided by the appellants do not fall within the category of support services for business or commerce. As a consequence of this finding since the proceedings were initiated only on the allegation that appellants had provided services of support of business or commerce, the proceedings should have been dropped. However, the lower appellate authority proceeded to analyze the nature of the services and concluded that the appellant had provided business auxiliary service and confirmed the demand assessed by the primary authority. - Since the demand was confirmed by the impugned order on a class of taxable service which was not alleged in the show cause notice, the demand cannot be sustained - Decided in favour of assessee.
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