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2016 (12) TMI 933 - CESTAT NEW DELHIClassification of services - activity of Data Processing - fall under the head Management Consultancy Services or under the head Business Auxiliary Service - scope of SCN - Held that: - we find that the show cause notice was issued to demand the service tax under the category of Management Consultancy service, therefore, the scope of the show cause notice on this point. In the impugned order, the learned Commissioner (Appeals) opined beyond the scope of show cause notice. The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to demand the service tax under the category of BAS the demand of service tax cannot be confirmed against the appellant under the said category - appeal allowed - decided in favor of appellant-assessee.
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