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2023 (7) TMI 1171 - CESTAT CHANDIGARHScope of SCN - only issue raised in the show cause notice was whether the services provided by the appellant fall under the category of clearing and forwarding agent Services - Ld. Commissioner (Appeals) has traversed beyond the scope of the notice by holding that the service provided by the appellant relating to terminal handling services and bill of lading are classifiable under steamer agent services. HELD THAT:- Admittedly original show cause notice dated 21.10.2010 was issued demanding service tax under the category of clearing and forwarding agent service and the original authority has also confirmed the demand under the category of clearing and forwarding services - it is found that the Ld. Commissioner (Appeals) in the impugned order dropped the demand under ocean freight but wrongly confirmed the demand relating to terminal handling charges and bill of lading under steamer agent services which is not permissible in law. Reference made to the judgment of the Hon’ble Supreme Court in the case of COMMISSIONER OF CUSTOMS, MUMBAI VERSUS TOYO ENGINEERING INDIA LIMITED [2006 (8) TMI 184 - SUPREME COURT] and WARNER HINDUSTAN LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, HYDERABAD [1999 (8) TMI 75 - SUPREME COURT] wherein it has been held by the Apex Court that the Department cannot travel beyond the show cause notice. The impugned order confirming the demand under “Steamer Agent Services” is not sustainable in law and we set aside the same on this ground alone without further going into other issues and limitation - Appeal allowed.
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