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TMI Blog2017 (9) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) has held that out of the said demand ₹ 11,28,095/- was liable to be upheld under Transport of Goods by road - such finding that the appellant was required to pay service tax of ₹ 11,28,095/- on transport of goods by road is beyond the proposal in the SCN - impugned order set aside - appeal allowed - decided in favor of appellant. - ST/70838/2016-ST[SM] - FINAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax was demanded under proviso to Sub-section (1) of Section 73 of the Finance Act, 1994. The said show cause notice was adjudicated through Order-in-Original dated 30/07/2015. The appellant contended before the original authority that the show cause notice was based on the data in the balance sheet and for Rent-a-Cab service they had filed ST-3 return and that the consideration on which tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant to military are covered under the category of transport of goods by road and upheld the confirmation of demand of Service Tax to the extent of ₹ 11,28,095/-. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the Learned Consultant for appellant, who has submitted that the Learned Commissioner (Appeals) has held that the appellant were liable to pay service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has held that out of the said demand ₹ 11,28,095/- was liable to be upheld under Transport of Goods by road. I find that such finding that the appellant was required to pay service tax of ₹ 11,28,095/- on transport of goods by road is beyond the proposal in the show cause notice. Therefore, I set aside that part of the impugned Order-in-Appeal through which Learned Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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