2018 (10) TMI 1326

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..... : Ramesh Nair The facts of the case are that during the course of audit, it was observed that the appellant have received the income in the name and style of 'Trade Discount' from the media based on their turn over, therefore, they have failed to discharge the service tax liability thereon amounting to Rs. 6,55,703/- under Business Auxiliary Service on the ground that the advertisement to media .....

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..... y Service whereas the original authority had decided the classification under advertisement agency service which is not permissible in law. He submits that when the adjudication order travel beyond the scope of SCN the same cannot be sustained as held in the following judgments: * Precision Rubber Industries (P) Ltd. 2016 (334) ELT 577 * Comr. vs Reliance Port & Terminals Ltd. 2016 (334) ELT 6 .....

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..... SCN. In other words, the adjudicating authority cannot correct the SCN as he has to decide the matter whatever proposal was made in the SCN. The judgments cited by the Ld. Counsel in this regard directly support their case. The Ld. Commissioner (Appeals) while deciding the appeal of the appellant, decided the classification under Business Auxiliary Service which he again made an error for the reas .....

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