2018 (9) TMI 649

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..... of both the paragraph of the Show Cause Notice as well as order in original it is clear that in the Show Cause Notice, the demand was proposed, considering the service of Advertising Service, Whereas in the order in original, the demand was confirmed under Business Auxiliary Service. Accordingly, the order in original traveled beyond the Show Cause Notice which is not permissible under the settle .....

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..... ginal the demand was confirmed under Business Auxiliary Service. The Ld. Commissioner (Appeals) also upheld the confirmation made in the order. Hence, the present appeal. 2. Shri. S.J.Vyas, Ld. Counsel appearing on behalf of the appellant submits that the order in original travelled beyond the Show Cause Notice in as much as in the Show Cause Notice the demand of Service Tax was proposed under .....

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..... he Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the submission is that the order in original travelled beyond the Show Cause Notice. We find in the Show Cause Notice in para 11 and para 18 of order in original reads as under: 11 Whereas, a reasonable belief exists that the v .....

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..... ion 70 of the Service Tax Rules, 1994 for the period referred to herein above with an intent to evade payment of Service Tax, they have rendered themselves liable for penalty under Section 78 of the Finance Act, 1994. 18 In view of the above facts, it is crystal clear that the said assessee were required to pay Service Tax in respect of said incentives received by them from the media under th .....

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..... s order in original it is clear that in the Show Cause Notice, the demand was proposed, considering the service of Advertising Service, Whereas in the order in original, the demand was confirmed under Business Auxiliary Service. Accordingly, the order in original travelled beyond the Show Cause Notice which is not permissible under the settled Law by the various Court. Therefore, the demand confir .....

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