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2016 (8) TMI 676 - AT - Service TaxScope of show cause notice - demand was raised under the category of BAS - demand was confirmed under the different category - Held that:- Admittedly, the show cause notice proposed demand of duty under Business Auxiliary service and it is only during adjudication by considering the appellants stand that the demand may fall under the category of "Information technology Software Services" stand confirmed. As per declaration of law in the above decisions, allegations are required to be made by the Revenue very clearly in the show cause notice and adoption of classification of service under the heading different than the one proposed in the show cause notice amounts to passing the order beyond the scope of show cause notice which is not permissible and the impugned order is required to be quashed on the said ground itself. Demand set aside in toto - Decided in favor of assessee.
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