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TMI Blog2015 (6) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage. Same view has been held by this Tribunal in the case of Brij Mohan Surinder Kumar [2011 (6) TMI 566 - CESTAT, NEW DELHI]. We hold that learned Commissioner has travelled beyond the scope of show cause notice by revising show cause notice which is not permissible in law. Same view has been taken by Apex Court in the case of CC, Mumbai vs. Toyo Engineering India Ltd. [2006 (8) TMI 184 - SUPREME COURT OF INDIA]. - Decided in favour of assessee. - Service Tax Appeal No. 388 of 2009 - FINAL ORDER NO. A/ 51897/2015-ST - Dated:- 12-6-2015 - Hon ble Mr Ashok Jindal, Member (Judicial) And Hon'ble Mr. R K Singh, Member (Technical),JJ. For the Appellants : Shri Abhishek Jaju, Advocate For the Respondent : Shri B B Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was issued to them under section 84 of Finance Act, 1994 to change the classification of the service which was not permissible at this stage. Therefore, impugned order is in violation of law. Therefore, same is to be set aside. To support this contention, he relied on the decision of Brij Mohan Surinder Kumar vs. CCE, Ludhiana [ 2012 (25) STR 58 (Tri-Del)]; and CC Mumbai vs. Toyo Engineering India Ltd.[2006 (201 ELT 513 (SC)] to say that department cannot travel beyond the issue involved in the show cause notice. 4. On the other hand, learned AR submits that there was an error in the adjudication order wherein the adjudicating authority allowed 67% abatement to the appellant as appellant was engaged in the activity of repair and main ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one service provided and most specifically at great length explains to have been carried out for repair and maintenance service, that too of immovable property. 8. The Revisionary authority proceeded on a different premises for issuing show cause notice asking the appellant to show the reason why its services should not fall under the category of commercial or industrial construction service. This is clear from para 9 of show cause notice for revision under Section 84 of the Act. 9. The object of Section 84 being only to review an order causing prejudice to the interest of Revenue, that Section does not confer original jurisdiction at all. When the original jurisdiction was exercised issuing show cause notice on a different premises ..... X X X X Extracts X X X X X X X X Extracts X X X X
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