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2018 (7) TMI 697 - AT - Service TaxClassification of services - lease rent received for leasing out machineries - whether classified under Banking and Financial Service or under supply of tangible goods? - scope of SCN - Held that:- The activity subjected to levy of service tax in the present case is the leasing of machineries. The said activity does not fall within the definition of Banking and Financial Service. Scope of SCN - Held that:- the Commissioner (Appeals) has proceeded to confirm the demand after 16.5.2008 to 31.12.2008 holding that supply of tangible goods is taxable from 16.5.2008 - Since there is no SCN proposing to demand under supply of tangible goods, the Commissioner (Appeals) having travelled beyond the show cause notice and demand cannot sustain. Appeal allowed - decided in favor of appellant.
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