2011 (8) TMI 943

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ms. Archana Wadhwa, Judicial Member - After dispensing with the conditions of the pre-deposit of service tax, interest and penalty, we proceed to decide the appeal itself with the consent of both sides inasmuch as we find that the impugned order of Commissioner (Appeals) has travelled beyond the scope of the Show Cause Notice and the order of the original adjudicating authority. 2. After heari .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y to accept the appeal on the main grounds but to adopt altogether a new category, without there being consideration of the same by the original authority. 4. We agree with the above proposition advanced before us. Admittedly, there is no discussion and available views of the original adjudicating authority as to whether the services being provided by the appellants gets covered under the categor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X