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2017 (7) TMI 722 - AT - Service TaxSEZ unit - Refund claim - case of appellant is that being SEZ Unit, they are not required to pay any service tax to the service providers - scope of SCN - Held that: - the lower authorities have gone beyond the allegations made in the show-cause notice and decided the matter on a different ground which was not put across to the appellant. It is settled law that adjudication proceedings cannot go beyond the allegations made in the show-cause notice and in this case despite there was second round of litigation both the lower authorities traversed beyond the allegations made in the show-cause notice - appeal allowed - decided in favor of appellant.
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