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2018 (4) TMI 619

emands under the category of WCS after analysing various activities in detail - Held that: - It is fairly well settled position of law that the Adjudicating Authority cannot travel beyond the allegation made in the show cause notice. - Tribunal in the case Ashish Ramesh Dasarwar vs. CCE&ST, Nagpur [2017 (9) TMI 1001 - CESTAT MUMBAI], in identical issue, has set aside the demand of service tax in a similar situation in which the show cause notice proposed classification under CICS whereas the Adjudicating Authority upheld the demand of Service tax under WCS. - Even the demand confirmed under WCS by the Adjudicating Authority are liable to be set aside for the reason that the Adjudicating Authority has traveled beyond the show cause n .....

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s and confirmed the balance demand to the extent of ₹ 26 lakhs. The assessee is challenging the confirmation of Service Tax demand of around ₹ 26 lakhs whereas the Revenue is in appeal against a portion of the demand dropped by the Adjudicating Authority. Part of the Revenue appeal also is against the ground on which the amount of ₹ 26 lakhs has been confirmed. 2. With the above background, we heard Shri O.P. Agarwal, ld. C.A. appearing for the assessee and Sh. Amresh Jain, ld. AR for the Revenue. 3. Ld. Counsel for the assessee referred to the grounds of appeal. He submitted that out of the amount of ₹ 26 lakhs confirmed in the impugned order, the assessee is not challenging the amount of ₹ 9,11,262/- which wa .....

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and under Works Contract Service (WCS). He argued that such confirmation is travelling beyond the show cause notice and hence not sustainable. In this regard, he relied on the Tribunal decision in the case of Ashish Ramesh Dasarwar vs. CCE&ST, Nagpur- 2017-TIOL-3230-CESTAT- MUM (para 6). He further referred to point f‟ of the table above and submitted that the assessee is challenging the confirmation of demand of ₹ 16,421/- under the category of GTA as the same is beyond the show cause notice. In the show cause notice the service pertaining to this was proposed for classification under Cargo Handling Service. 4. In respect of the demand confirmed under Sl. No. a, b, c & e above, ld. AR argued that even though the Adjudic .....

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ut to RVUN towards rerouting of existing raw water pipelines. In respect of rest of the confirmation of Service tax demand in the impugned order, the main ground for challenge is that the show cause noticed as proposed demand of Service tax under the category of CICS whereas the Adjudicating Authority has upheld such demands under the category of WCS after analysing various activities in detail. It is fairly well settled position of law that the Adjudicating Authority cannot travel beyond the allegation made in the show cause notice. 7. We have perused the Tribunal decision in the case of Ashish Ramesh Dasarwar (supra) relied upon by the ld. Counsel for the assessee. In the said decision the Tribunal has set aside the demand of service tax .....

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eal has challenged this finding with the argument that in the absence of any record evidencing the ownership of the trucks, the service ought to have been classified under Cargo Handling service. The assessee has also challenged the similar finding recorded by the Adjudicating Authority in para 24 of the impugned order. In this para the Adjudicating Authority has confirmed part of the demand under Cargo Handling service amounting to ₹ 32,843/- and certain part under GTA amounting ₹ 16,421/-. After perusal of the record, we note that nothing is forthcoming in the record justifying the view taken by the Adjudicating Authority to the effect that the trucks which were used for transportation of the goods were belonging to the servic .....

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