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2016 (10) TMI 486 - AT - Service TaxDemand of service tax - jurisdiction of learned Commissioner to pass order - scope of SCN - manufacture of alcoholic beverages - Management Consultancy Service - Franchise Services - CBEC’s Circular F.No. 249/1/2008-CX 4 dated 24th October 2008 - whether the learned Commissioner was justified in going beyond the scope of SCN and holding that the activity undertaken by the appellants falls under Franchise Service whereas the Ld. Commissioner in the adjudication categorically already held that the activity undertaken by the appellant does not fall under the category of Management Consultancy Service? - Held that: - the learned Commissioner would have dropped the proceedings against the appellants, but instead of doing so, the learned Commissioner held that the activity undertaken by the appellants falls under ‘Franchise Service' which was also not the scope of re-adjudication awarded by this Tribunal in initial proceedings. Therefore, the impugned order lacks jurisdiction and beyond the scope of the show cause notice. As, in the show cause notice it has been alleged that the activity undertaken by the appellants falls under the category of ‘Management Consultancy Service’ but the Ld. Commissioner in the adjudication categorically held that the activity undertaken by the appellant does not fall under the category of ‘Management Consultancy Service'; therefore, no merit found in the impugned order to demand service tax - appeal allowed - decided in favor of appellant.
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