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TMI Blog2015 (10) TMI 2356X X X X Extracts X X X X X X X X Extracts X X X X ..... d the allegation made in SCN and impugned order to that extent it confirms the liability from 16.5.2008 under category of "supply of tangible goods" service is unsustainable - Impugned order set aside to that extent - Decided partially in favour of assessee. - Appeal No. ST/524/11 - - - Dated:- 2-9-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri S P Agn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fall under the category of maintenance or repair service and coming to such conclusion he dropped the demands confirmed by the adjudicating authority. Revenue is not in appeal against setting aside the demands of interest thereof and the penalties by the first appellate authorities. The first appellate authority vide impugned order has confirmed the demands of service tax and interest thereof fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled law that the appellate authority gone beyond the allegation made in the show-cause notice. In our view, the impugned order to that extent it confirms the service tax liability from 16.5.2008 under the category of supply of tangible goods service is unsustainable as traversing beyond the allegation made in the show-cause notice. The appeal to that extent as filed by the assessee is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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