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2016 (8) TMI 1121 - AT - Service TaxCommercial and Industrial Construction Services - service tax demand - Held that:- The show-cause notice specifically alleges that the appellant had rendered the services of “Manpower Recruitment and Supply Agency Services” and directed them to show-cause as to why the tax should not be demanded from them under the said services. The appellant also replied to the show-cause notice on the allegations made. In our view the adjudicating authority should have confined his findings only to the allegations raised in the show-cause notice and should have recorded his findings whether the services rendered by the appellant falls under the category of Manpower Recruitment and Supply Agency services or otherwise. In Para 7.2 of the impugned order the adjudicating authority categorically accepts that though the show-cause notice is raising the demand under Manpower Recruitment and Supply Agency services, he has confirmed the demand under Commercial and Industrial Construction Services. The reasoning given by the adjudicating authority are unsustainable as they do not fit in any school of jurisprudence. In our view, the decisions of Tribunal as cited by the learned Counsel would directly apply in the case in hand and it has to be held that the confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice is traversing beyond the allegations made in the show-cause notice.
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