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2023 (12) TMI 677 - CESTAT NEW DELHIScope of SCN - dealing with an issue not raised in SCN - Non-payment of service tax - maintenance and repair services - manpower recruitment agency services - period pre and post to 01.06.2007 - invocation of extended period of limitation - HELD THAT:- A show cause notice is the foundation of any demand but the Commissioner (Appeals) proceeded to comment upon the order passed by the Joint Commissioner observing that the Joint Commissioner just took recourse to the show cause notice. The Commissioner (Appeals) could not have dealt with an issue not raised in the show cause notice. Period prior to 01.06.2007 - HELD THAT:- Once it was found as the fact that the nature of services provided by the appellant were works contract service and this service had not been carved out of the earlier entries relating to maintenance and repair services and manpower recruitment agency services, it has to be held that no service tax could have been demanded. In any case, the appellant had not rendered manpower recruitment services and, therefore, even otherwise, the demand could not have been confirmed under a different category. In fact, no reasons have been given by the Commissioner (Appeals) to confirm the demand, except stating that the show cause notice can be ignored. Period post 01.06.2007 - HELD THAT:- It is not in dispute that the appellant had rendered works contract and had also paid service tax. Without giving any reasons as to why service tax demanded under maintenance and repair services and manpower recruitment agency services was required to be confirmed, the Commissioner (Appeals) simply confirmed the demand holding that since the appellant had applied for registration, the demand against service tax was required to be confirmed. In any view of the matter, once the service tax is proposed under a particular category it cannot be confirmed under a different category. The order dated 24.10.2013 passed by the Commissioner (Appeals), therefore, cannot be sustained and is set aside - Appeal allowed.
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