2018 (12) TMI 377

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..... There is a catena of judgments to hold that adjudication cannot go beyond the scope of show cause notice. We draw our support from case relied upon by the appellant wherein it was held that the demand which is not permissible under any head to be proposed under the show cause notice, the imposition thereof is absolutely not permissible. Appeal allowed - decided in favor of appellant. - APPEAL No. ST/70195/2016-CU[DB] - FINAL ORDER NO. - 72691/2018 - Dated:- 1-11-2018 - MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Shri Sita Ram (Consultant) for Appellant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: RACHNA GUPTA Present is an appeal where .....

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..... of ₹ 4,58,833/- has been confirmed under Intellectual Property Service, Management, Maintenance Repair Service, Banking and other Financial Services. Being aggrieved is the present appeal before us. 2. We have heard both the parties. On behalf of appellant, it is submitted that the said classification of services was never proposed in the show cause notice, the confirmation thereof is not sustainable. The case law in the case of CCE Cus., Belgaum vs. Mahakoshal Beverages Pvt. Ltd. 2014 (33) S.T.R. 616 (Kar.) has been relied upon by the appellant. The impugned order is prayed to be set aside and the appeal is prayed to be allowed. 3. Learned D.R. on the other hand has justified the order submitting that the Adjudicating A .....

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..... Purpose of Remittance Taxable Service Taxable Value Rates of S. Tax, E Cess SHE Service Tax Payable 01.04.2008 to 23.08.2013 Design Purchase Intellectual Property Service 3524312.00 12.36% 435605.00 Plant Repair Maintenance Management, Maintenance Repair Service 132240.00 12.36% 16345.00 Foreign Bank Charges Banking Other Financial Services 55688.00 12.36% 6883.00 Total .....

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