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2017 (5) TMI 701 - CESTAT NEW DELHIScope of SCN - case of appellant is that the impugned order has travelled beyond the scope of show cause notice inasmuch as the proposal in the show casue notice was to classify the services under ECI service, whereas the impugned order has confirmed the demand under the category of commissioning and installation service, construction service and works contract service - Held that: - the law is well settled that the impugned order is not maintainable, when the same travelled beyond the scope of SCN. Since the activities undertaken by the assessee involves both supply of goods as well as provision of labour service, the same cannot be classifiable under the errection, commissioning or installation service. Further, since the contracts executed by the assessee were composite in nature, involving both supply of material as well as provision of labour, the same is not leviable to works contract tax prior to 01.06.2007. Appeal allowed - decided in favor of assessee.
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