2018 (4) TMI 483

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..... Reddy, Asstt. Commr. (A.R.) for respondent Per : Ramesh Nair Brief facts of the case are that the Appellant are engaged in service of running of resort and in precincts of the same they are giving on hire the structures/ locations for shooting. They are discharging service tax under the category of 'Renting of Immovable Property Services'. They are also letting out the cottage/ rooms in their ho .....

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..... by going beyond the scope of show cause notice. The demand was proposed in SCN under the category of 'Business Support Service" but the same was confirmed in adjudication order under category of 'Renting of Immovable Property Services'. He relies upon the Tribunal order in case of Sarthak Contracts 2017 (5) TMI 701. He also submits that the activity of letting out of room/ cottage is different fro .....

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..... to be included in actual value of location hire charges. 4. WE have gone through the facts of the case and the impugned order. At the outset we find that the demand against the Appellant was proposed under the category of 'Business Support Service' but was confirmed under category of 'Renting of Immovable Property Service'. Clearly the demand was confirmed by going beyond the scope of show cause .....

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