2016 (8) TMI 676

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..... uring adjudication by considering the appellants stand that the demand may fall under the category of "Information technology Software Services" stand confirmed. As per declaration of law in the above decisions, allegations are required to be made by the Revenue very clearly in the show cause notice and adoption of classification of service under the heading different than the one proposed in the .....

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..... des interest and penalties under Sections 75 and 78, as specified in the order. The total demand arises under three broad categories. Under the head Business Auxiliary Service in respect of service fee and handling commission remitted by the petitioner to its overseas holding company Tax of ₹ 5,45,75,893/- was assessed. Demand under the head manpower recruitment or supply agency service .....

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..... t under Export of Service Rules, 2005.On this issue, we find that the issue is no longer res integra and stand decided by majority decision of the Tribunal in the following cases:- 1. Paul Merchants Ltd. vs. CCE, Chandigarh [2013 (29) STR 257 (Tri-Del)]; 2. Microsoft Corporation (I) Pvt. Ltd. vs. CST, New Delhi 2014 (36) STR 766 (Tri-Del)]; and 3. Gap International Sourcing (India) Pvt .....

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..... #8377; 1.59 lakh approx. and ₹ 1.13 lakh approx. confirmed under the category of information technology software services, the contention of the learned advocate is that demand was initially raised under the Business Auxiliary Support Services but stand confirmed by the adjudicating authority under the Information technology Software Services . As such, it is the contention of the lear .....

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..... in the show cause notice and adoption of classification of service under the heading different than the one proposed in the show cause notice amounts to passing the order beyond the scope of show cause notice which is not permissible and the impugned order is required to be quashed on the said ground itself. We order accordingly. 7. In view of the foregoing, we set aside the impugned order in .....

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