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2018 (7) TMI 263 - AT - Service TaxBusiness Auxiliary Services - job-work - scope of SCN - demand under Management, Maintenance or Repair Service - Held that:- The appellants are doing the job of surface grinding of the cylinders supplied by their customers and after completion of the job they are returned to the clients - There is no allegation raised in the SCN that the appellant’s activity would fall under Management, Maintenance or Repair Service and the demand is raised in the SCN under the head BAS. The Commissioner (Appeals) has travelled beyond the SCN to confirm the demand under Management, Maintenance or Repair Service - demand cannot sustain. Appeal allowed - decided in favor of appellant.
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