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2015 (12) TMI 164 - CESTAT NEW DELHI

2015 (12) TMI 164 - CESTAT NEW DELHI - TMI - Demand of service tax - Business Support service - order beyond the scope of show cause notice - Held that:- Services provided by the appellants do not fall within the category of support services for business or commerce. As a consequence of this finding since the proceedings were initiated only on the allegation that appellants had provided services of support of business or commerce, the proceedings should have been dropped. However, the lower appe .....

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ram, President And Mr. R.K. Singh, Technical Member For the Petitioner : Shri Saurabh Bhutra, Advocate For the Respondent : Shri K. Poddar, A.R. ORDER Per Justice G. Raghuram: Heard the ld. Counsel for the appellant and the ld. A.R. for Revenue. 2. Appeal is preferred against the order dated 18.5.2012 passed by the ld. Commissioner (Appeals), Delhi II confirming service tax demand of ₹ 6,04,130/-, apart from interest and penalties under Section 76 and 77 of the Finance Act, 1994 as assesse .....

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ted 13.4.2010 alleging that the appellant provided support services of business or commerce; failed to obtain registration, file returns or remit the tax due on the consideration received for providing such services. After due process of enquiry, the proceedings culminated in the primary adjudication order dated 16.5.2011. The primary authority confirmed the demand by classifying the services provided as support services of business or commerce. 5. Aggrieved, the appellant preferred an appeal wh .....

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