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TMI Blog2018 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... tice it is observed that the only proposition of the department is for the impugned services to be called as ‘business auxiliary services’. It is the settled law that the department cannot go beyond the scope of the show cause notice. Once the service cannot be categorized as ‘business auxiliary service’, there remains no question of demand irrespective assessee is liable for any other classification of his activity. Appeal dismissed - decided against appellant. - ST/514/2011-CU[DB] - FINAL ORDER NO.72537/2018 - Dated:- 31-10-2018 - SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) And MS. RACHNA GUPTA, MEMBER(JUDICIAL) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue Absent for the Respondent ORDER Per Ms. RAC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly defined under section 65(24b) of Finance Act, 1994, however, as far as the remaining alleged activities are concerned that also clearly falls under the business auxiliary services, as alleged. Hence, the Commissioner has committed an error while dropping the demand, the order is accordingly prayed to be set aside and appeal is also accordingly prayed to be allowed. 6. After hearing the Departmental Representative and perusing the record, we observe and hold that for the purpose of adjudication, definition of business auxiliary service is important to be understood. Section 65(19) of the Finance Act, business auxiliary service means [(19) business auxiliary service means any service in relation to, - (i) promotion or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory also. But the maintenance of premises where the business is being run cannot be categorized as a business auxiliary service . 4. From the show cause notice it is observed that the only proposition of the department is for the impugned services to be called as business auxiliary services . It is the settled law that the department cannot go beyond the scope of the show cause notice. Once the service cannot be categorized as business auxiliary service , there remains no question of demand irrespective assessee is liable for any other classification of his activity. We therefore opine that the Commissioner has not committed any error while dropping the demand. 5. With respect to confirmation of demand qua cleaning services the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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