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2018 (11) TMI 1720 - AT - Service TaxScope of SCN - Commercial Training/Coaching Service - appellant had imparted training at study centre of the franchisee and pays service tax on 25% of the fees collected from the students - Department had contended that the appellant should also be liable to pay service tax on the balance amount of 75% received from the students - HELD THAT:- The SCN had proposed to confirm the service tax demand under the taxable category of commercial training and coaching service, defined under Section 65 (25) (d) of the Finance Act, 1994. The proposals made in the show-cause notice were also confirmed in the adjudication order dated 22/03/2011, in upholding the classification of service under commercial training and coaching service. However, on perusal of the contract and other documents, the learned Commissioner (Appeals) vide paragraph 7 has held that the services provided by the appellant should merit classification under the taxable entry of “Franchisee Service”, as defined under Section 65 (105) (zze) of the Act. On careful consideration of the show-cause notice and the impugned order, we find that the appeal of the appellant was dismissed by the learned Commissioner (Appeals) solely on different grounds, as proposed in the show-cause notice. Thus, it is evident that the impugned order cannot be sustained, since it has travelled beyond the scope of the show-cause notice. Appeal allowed - decided in favor of appellant.
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