2008 (7) TMI 91 - SCH - Service Tax

Whether the Assistant Commissioner (Adjudicating Authority) had the power to go beyond the Registration Certificate issued by the Competent Authority treating the respondent-assessee as the consulting engineer prior to 10th September, 2004 - this question has not been considered by the authorities below and is not the basis of the SCN issued by the Assistant Commissioner - Since the very foundation is missing, we are not inclined to interfere in this Civil Appeal

Summary

The Supreme Court dismissed the Civil Appeal regarding the power of the Adjudicating Authority to go beyond the Registration Certificate issued by the Competent Authority. The appeal was dismissed with no order as to costs. (2008 (7) TMI 91 - SC)