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2015 (10) TMI 2356 - CESTAT MUMBAI

2015 (10) TMI 2356 - CESTAT MUMBAI - TMI - Liability of Service Tax - Maintenance and Repair Service - scope of SCN - First Appellate Authority confirmed demand of service tax and interest thereof from 16.05.2008 to 31.3.2009 under the category of "Supply of Tangible Goods" service - Held That:- Appellate authority gone beyond the allegation made in SCN and impugned order to that extent it confirms the liability from 16.5.2008 under category of "supply of tangible goods" service is unsustainable .....

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ability on the appellant under the category of "Maintenance and Repair service" as provided under Section 65(64) of the Finance Act, 1994. 4. The adjudicating authority has held that the appellant's activity of supplying scaffolding on rental basis would amount to rendering of services under "Maintenance and Repair Service". On an appeal, the first appellate authority has allowed the appeal holding that for the period 2004-05 to 15.05.08 the activity of supplying scaffold .....

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