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2018 (12) TMI 784 - AT - Service TaxScope of SCN - the determination of the constitution of the firm was not alleged in the SCN - Held that:- In the Show Cause Notice, there is no allegation against Smt. Priyatama Mohanty either as Partner or as Proprietor or the other partner – Shri Santosh Kumar Sarangi, in as much as, demand had been issued to the Partnership firm, i.e. M/s Universal Travels. By observing Smt. Priyatama Mohanty is not the partner of M/s Universal Travels but she is sole Proprietor, the Ld. Addl. Commissioner has travelled beyond the Show Cause Notice. In the present case, the Ld. Adjudicating Authority has not given any notice to the Appellant to record her submissions on the point and therefore the order cannot be sustained. The matter remitted to the ld. Adjudicating Authority to decide afresh - appeal allowed by way of remand.
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