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2018 (8) TMI 701 - AT - Service TaxScope of SCN - Held that:- The order passed by the Commissioner in Order-in-Review in terms of Section 84 of the Finance Act, 1994, clearly transgressed the scope of the initial show-cause notice. The initial show-cause notice demanded service tax under the category of C & F Agents. While passing the Review order, the Commissioner has held that the services rendered by the appellants fall under ‘Business Auxiliary Service’. For this reason itself, the impugned order is fit to be set aside. The impugned order does not survive on merits either. The learned Commissioner while holding the service to be ‘Business Auxiliary Service’ has held that exemption as per N/N. 13/2003-ST is not applicable. Appeal allowed - decided in favor of appellant.
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