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TMI Blog2016 (8) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant falls under the category of Manpower Recruitment and Supply Agency services or otherwise. In Para 7.2 of the impugned order the adjudicating authority categorically accepts that though the show-cause notice is raising the demand under Manpower Recruitment and Supply Agency services, he has confirmed the demand under Commercial and Industrial Construction Services. The reasoning given by the adjudicating authority are unsustainable as they do not fit in any school of jurisprudence. In our view, the decisions of Tribunal as cited by the learned Counsel would directly apply in the case in hand and it has to be held that the confirmation of tax liability on the appellant on a category which is not alleged in the show-cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed are in the nature of law points, inasmuch as the grounds indicate that the demand of the tax liability is traversing beyond the show-cause notice. Since it is a legal proposition we allow the application and consider the grounds as urged in the application as part of appeal. 5. Learned Counsel appearing for the appellant takes us through the entire records and submits that without going into merits of the case the show-cause notice seeks service tax from the appellant under the category of Manpower Recruitment and Supply Agency Services for which due replies have been filed but the adjudicating authority has confirmed the demands raised under the category of Commercial and Industrial Construction Services which is going beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demanded from them under the said services. The appellant also replied to the show-cause notice on the allegations made. 4.5 In our view the adjudicating authority should have confined his findings only to the allegations raised in the show-cause notice and should have recorded his findings whether the services rendered by the appellant falls under the category of Manpower Recruitment and Supply Agency services or otherwise. In Para 7.2 of the impugned order the adjudicating authority categorically accepts that though the show-cause notice is raising the demand under Manpower Recruitment and Supply Agency services, he has confirmed the demand under Commercial and Industrial Construction Services. The reasoning given by the adjudica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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