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2018 (10) TMI 1326 - AT - Service TaxScope of SCN - Business Auxiliary Service or not - ‘Trade Discount’ received from the media based on their turn over - whether the classification can be decided under a category which was not proposed in the SCN? - Held that:- SCN proposed the classification of the service under Business Auxiliary Service whereas the adjudicating authority decided the classification and confirmed the demand under the head of advertisement agency service - It is settled law that the adjudication order cannot travel beyond the scope of SCN. Since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained - appeal allowed - decided in favor of appellant.
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