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2015 (11) TMI 726 - CESTAT MUMBAI

2015 (11) TMI 726 - CESTAT MUMBAI - TMI - Demand of service tax - Demand confirmed under Business Support Services - Held that:- Allegations in show cause notice directed the appellants to show cause notice as to why service tax liability should not be demanded from them under the category of Business Auxiliary Services. We find that learned counsel was correct in stating that the first appellate authority has traversed beyond the allegations made in the show cause notice. - impugned orders in .....

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ed in these cases is the same. 2. These two appeals are directed against orders in appeal number- AGS(118)90/2011 dated 09.06.2011& AGS (116) 84/2011 dated 09.06.2011. 3. Heard both sides and perused the records. 4. On perusal of the records we find that the issue involved in this case is regarding the service tax liability on the appellants under the category of Business Auxiliary Services in respect of the commission received by them for financial institutions during the period of April 20 .....

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