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TMI Blog2015 (11) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... only. The first appellate authority has undoubtedly travelled beyond the allegations in the show cause notice and has confirmed the demands under 'Business Support Services' which, in our view, is incorrect and unsustainable. In the peculiar circumstances, we find that the impugned order to the extend it confirms the demand raised on the commission received form M/s. JCB under 'Business Support Services' is liable to be set aside - Decided in favour of assessee. - APPEAL NO: ST/189/2010 - - - Dated:- 12-8-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri R.S. Indani, Advocate : For the Petitioner Shri R.K. Das, Dy. Commissioner (AR) : For the Respondent ORDER Per: M.V. Ravindra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from M/s. JCB. 4. Learned counsel for the appellant submits that the show cause notice and the adjudicating authority has classified the services under Business Auxiliary Service while the first appellate authority has classified the same under Business Support Services which he cannot do so. It is his submission that on this ground only the impugned order is liable to be set aside. He would also submit that the extended period which has been invoked in the case of demand of service tax on commission received from M/s. JCB is also incorrect. He would submit that the penalty imposed by the appellate authority under Section 78 is also incorrect. 5. Learned Departmental Representative reiterates the findings of the lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order of the first appellate authority is not going beyond the show cause notice issued. The first appellate authority has undoubtedly travelled beyond the allegations in the show cause notice and has confirmed the demands under Business Support Services which, in our view, is incorrect and unsustainable. In the peculiar circumstances, we find that the impugned order to the extend it confirms the demand raised on the commission received form M/s. JCB under Business Support Services is liable to be set aside and we do so. 8. In view of the foregoing, we uphold the impugned order to the extent it is not contested by the appellant and set aside the demands as indicated herein above. (Pronounced in Court) - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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