2015 (11) TMI 726

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..... ness Auxiliary Services. We find that learned counsel was correct in stating that the first appellate authority has traversed beyond the allegations made in the show cause notice. - impugned orders in these appeals are incorrect and liable to be set aside - Decision in the case of Ratnaprabbha Motors [2015 (11) TMI 680 - CESTAT MUMBAI] followed - Decided in favour of assessee. - APPEAL No.ST/558 .....

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..... stitutions during the period of April 2008 to March 2009 for providing the services to such financial institution. It is the case of the appellant s counsel that the first appellate authority has confirmed the demands under the category of Business Support Services , while the show cause notice seeks to impose tax under the category of Business Auxiliary Services . He would submit that the impug .....

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..... l order no. A/2700/15/STB dated 12-08-2015, in case of Ratnaprabbha Motors in Appeal No. ST/189/2010, had held that order of first appellate authority if traversed beyond the allegations made in the show cause notice, accordingly is not sustainable; following the said ratio, we hold that the impugned orders in these appeals are incorrect and liable to be set aside only on the ground that they are .....

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