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TMI Blog2005 (12) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... on therewith in the show cause notice was confirmed. He, however, gave a different reason for affirming the said order by holding that the services provided by the appellant were those of Consultant Engineer. 2.There is no dispute over the fact that in the SCN which was issued against the appellant, the only allegation as regards the nature of services provided by the appellant was that the services rendered were falling under the category of Management Consultancy for which they paid service charges amounting to Rs. 6,73,664/- (Six lakhs seventy-three thousand six hundred sixty hundred sixty-four only) on which service tax was leviable at 5% which amount came to Rs. 39,129/- (Rupees thirty-nine thousand one hundred twenty nine only). 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r which is travelling beyond the show cause notice is bad and is liable to be struck down. The learned Counsel also relied upon the decision of this Tribunal in the case of Goodluck Industries v. Commissioner of Customs reported in 1999 (108) E.L.T. 818, more particularly on paragraph 4.1.4 in which the Tribunal agreed with the contention that there was no allegation in the show cause notice that the invoices were fabricated because of the purported discrepancies, and therefore, declared value was proposed to be discarded. Again in Para 4.3.2,. the Tribunal agreed with the contention that the allegation was not made in the show cause notice. 5. The learned Authorised Representative for the Deptt. Supported the reasoning and findings given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that the services of the appellant fell within the category of Management Consultant was correct or not. He, however, proceeded to consider whether the case of the appellant fell within the category of Consulting Engineer, by simply observing that the service tax legislation had used the terminology of Management Consultancy as well as Consulting Engineer and the legislation itself suggested that the two varieties of consultancy were complimentary. Even if there may be over-lapping between two different categories of services enumerated as taxable services under the Act, one cannot switch over from the category in respect of which allegation is made in the show cause notice to altogether a different category of taxable service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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