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TMI Blog2018 (10) TMI 1326X X X X Extracts X X X X X X X X Extracts X X X X ..... ss Auxiliary Service whereas the adjudicating authority decided the classification and confirmed the demand under the head of advertisement agency service - It is settled law that the adjudication order cannot travel beyond the scope of SCN. Since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained - appeal allowed - decided in favor of appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of promoting their business due to activities of helping their customers and they get incentive in the name of trade discount. A SCN was issued demanding service tax of ₹ 6,25,703/- classifying the service under BAS. The demand was confirmed under different head i.e. advertisement agency service. Being aggrieved by the order in original, the appellant filed appeal before the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the issue can be decided on the preliminary point that whether the classification can be decided under a category which was not proposed in the SCN. In the present case, SCN proposed the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the view that since the demand confirmed under category which was not proposed in the SCN such demand cannot be sustained in the light of the judgments of Hon ble Supreme Court and High Court cited by the appellant. Accordingly, on this ground itself, the demand does not sustain. Therefore, we set aside the impugned order and allow the appeal. (Pronounced in the open court on 09.10.2018) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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