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2016 (10) TMI 486 - CESTAT CHANDIGARH

2016 (10) TMI 486 - CESTAT CHANDIGARH - TMI - Demand of service tax - jurisdiction of learned Commissioner to pass order - scope of SCN - manufacture of alcoholic beverages - Management Consultancy Service - Franchise Services - CBEC’s Circular F.No. 249/1/2008-CX 4 dated 24th October 2008 - whether the learned Commissioner was justified in going beyond the scope of SCN and holding that the activity undertaken by the appellants falls under Franchise Service whereas the Ld. Commissioner in the ad .....

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ugned order lacks jurisdiction and beyond the scope of the show cause notice. As, in the show cause notice it has been alleged that the activity undertaken by the appellants falls under the category of ‘Management Consultancy Service’ but the Ld. Commissioner in the adjudication categorically held that the activity undertaken by the appellant does not fall under the category of ‘Management Consultancy Service'; therefore, no merit found in the impugned order to demand service tax - appeal allowe .....

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lants were engaged in the manufacture of alcoholic Beverages. It was alleged in the show cause notice that the appellants failed to pay Service Tax on the amount received as Royalty' from various organizations for use of their trade mark during the period 2001-02 to 2003-04 under the category of I Management Consultancy Service . It has been mentioned in the show cause notice that Madurai Commissionerate in the Trade Notice clarified that if a manufacturer gives consent to another manufactur .....

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e notice, but the adjudicating authority confirmed the demand holding that the activity fails under Franchise Services . Aggrieved from the said order, the appellants are before us. 3. The learned counsel for the appellants submits that the Revenue cannot go beyond the scope of the show cause notice as held by the Hon'ble Apex Court in the case of Commissioner of Customs, Mumbai vs Toyo Engineering India Ltd., 2006 (201) ELT 513 (SC) and SACI Allied Products Ltd. vs CCE, Meerut, 2005 (183) E .....

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e wrong provision does not vitiate the proceedings. Admittedly, the activity undertaken by the appellants, as held by the learned Commissioner, does not fall under the category of Management Consultancy Service but the same falls under Franchise Services . On examination of the agreements therefore, the learned Commissioner has rightly confirmed the demand against the appellants. 5. Heard both sides and considered the submissions. In earlier round of litigation, this Tribunal after hearing both .....

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agreements has been treated under the category of "Business Auxiliary Services" in the hands of job workers. On perusal of impugned order, we find that the Commissioner decided the matter on scrutiny of certain agreements placed by appellant during the proceeding. So the matter is required to be examined by the adjudicating authority in the light of the Board's Circular dated 27th October, 2008. 3. In view of that, the impugned order is set aside and remanded the matter back to the .....

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