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2018 (9) TMI 186 - AT - Service TaxScope of SCN - Construction Services - whether the demand confirmed under Works Contract Service and under Site Formation and Clearance Excavation and Earthmoving and Demolition Service is sustainable despite that the said demand was not raised vide the impugned Show Cause Notice? - Held that:- irrespective that the concept of Works Contract Service got introduced during the impugned period of demand but demand was not raised under the said service. Law has been settled that when no demand was made from the appellant under the category of Works Contract in the Show Cause Notice, the Adjudicating Authority could not have confirmed the demand under said category. The Adjudication Order was held to have travelled beyond the scope of Show Cause Notice and the demand was held as being not sustainable under Works Contract which otherwise was raised in the Show Cause Notice under another category. The Adjudication Order was held to have travelled beyond the scope of Show Cause Notice and the demand was held as being not sustainable under Works Contract which otherwise was raised in the Show Cause Notice under another category - appeal allowed - decided in favor of appellant.
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