2017 (4) TMI 435

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..... R The appellant is in appeal against the impugned order imposing penalty under Section 78 of the Finance Act, 1994. 2. The facts of the case are that initially, a show cause notice was issued to the appellant dated 21-2-2007 to demand service tax under the category of Maintenance and Repair service along with interest and also imposed penalty under Sections 76 and 77 of the Finance Act, 199 .....

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..... The revisionary authority cannot be go beyond the allegation made in the initially issued show cause notice. Therefore, the impugned order is to be set aside. 4. On the other hand, the ld. AR opposed the contention of the ld. Counsel and submits that in this case initially in the show cause notice, they were charged against the appellant to impose penalty under Section 78 of the Finance Act, .....

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