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2020 (3) TMI 200 - AT - Service TaxValidity/scope of SCN - Demand of service tax under different head - the proposal in the show cause notice was for confirmation of demand under Commercial or Industrial Construction Service whereas the demand was confirmed under ‘Erection, Commissioning and Installation Service’, ‘Maintenance and Repair Service’ and ‘Manpower Supply Agency Service’ - HELD THAT:- On perusal of this Tribunal’s decision in the case of M/S. MARUBENI INDIA PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX NEW DELHI [2016 (8) TMI 676 - CESTAT NEW DELHI], it is noted that the demand was raised under Commercial and Industrial Construction Service whereas the same was confirmed under various services other than Industrial Construction Services. In the case of M/s Marubeni India Pvt. Ltd., it was held that as per declaration of law in various cases stated therein allegations are required to be made by revenue very clear in the show cause notice and adoption of classification of service under the heading different than the one proposed in the show cause notice amounts to passing the order beyond the scope of show cause notice - Tribunal in the above stated case made it clear that if the confirmation of service tax is under a different category than the one which was proposed in the show cause notice then such confirmation of demand is not sustainable. Demand do not sustain - appeal allowed - decided in favor of appellant.
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