2017 (11) TMI 405

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..... income under “Stock Broker Service” - such proceedings are beyond the scope of the show cause notice as no reference regarding Service Tax liability of the appellant in respect of V-SAT charges was sought to be levied under “Stock Broker Service” - proceedings fails - appeal allowed - decided in favor of appellant. - ST/8/2011-(DB) - Final Order No. ST/A/53143/2017-CU(DB) - Dated:- 26-4-2017 - .....

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..... vice Tax under the category of lease circuit service in terms of Section 65(50) and Section 65(60) of the Finance Act, 1994 during the relevant time. 2. The Original Authority adjudicated the case and held that the considerations received by the appellant cannot be taxed under Section 65(50)/65(60) of the Act as the appellants are not a Telegraph Authority . However, the Original Authority p .....

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..... We note that after recording such finding, the Original Authority proceeded to levy the tax on the said income under Stock Broker Service . We find that such proceedings are beyond the scope of the show cause notice as no reference regarding Service Tax liability of the appellant in respect of V-SAT charges was sought to be levied under Stock Broker Service . On this legal infirmity itself, the .....

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