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2018 (12) TMI 377 - AT - Service TaxAdvertising Agency Services - outward foreign exchange remittances - case of Department is that the appellant is recipient of imported services falling under the category of ‘Advertising Agency Services’? - Held that:- It is apparent and admitted fact for the present appeal that proposed demand of ₹ 2,90,23,827/- has been reduced to ₹ 4,58,833/-. The Adjudicating Authority below has considered various documents on record to hold that demand was wrongly proposed in the show cause notice without looking into the documents as that of certificate from the bank where appellant maintains account. There is a catena of judgments to hold that adjudication cannot go beyond the scope of show cause notice. We draw our support from case relied upon by the appellant wherein it was held that the demand which is not permissible under any head to be proposed under the show cause notice, the imposition thereof is absolutely not permissible. Appeal allowed - decided in favor of appellant.
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