2016 (12) TMI 933

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..... ultancy service, therefore, the scope of the show cause notice on this point. In the impugned order, the learned Commissioner (Appeals) opined beyond the scope of show cause notice. The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to demand the service tax under the category of BAS the demand of service tax cannot be confirmed against the a .....

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..... The matter was adjudicated and it was held that appellant is liable to pay service tax under Management Consultancy Service. Accordingly demand of service tax alongwith interest confirmed penalty was also imposed. The said order was challenged by the appellant before the Commissioner (Appeals) who hold that appellant is liable to pay service tax under the category of Management Consultancy servic .....

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..... fore, the scope of the show cause notice on this point. In the impugned order, the learned Commissioner (Appeals) opined beyond the scope of show cause notice. The activity of the appellant falls under the category of BAS as it is not allege in the show cause notice to demand the service tax under the category of BAS the demand of service tax cannot be confirmed against the appellant under the sai .....

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