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TMI Blog2018 (11) TMI 1720X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of service under commercial training and coaching service. However, on perusal of the contract and other documents, the learned Commissioner (Appeals) vide paragraph 7 has held that the services provided by the appellant should merit classification under the taxable entry of Franchisee Service , as defined under Section 65 (105) (zze) of the Act. On careful consideration of the show-cause notice and the impugned order, we find that the appeal of the appellant was dismissed by the learned Commissioner (Appeals) solely on different grounds, as proposed in the show-cause notice. Thus, it is evident that the impugned order cannot be sustained, since it has travelled beyond the scope of the show-cause notice. Appeal allowed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of service. However, on appeal against the adjudication order dated 22/03/2011, the learned Commissioner (Appeals) vide impugned order dated 16/03/2015 has upheld the service tax demand under different category of taxable service, namely Franchisee Service . 3. Learned Consultant appearing for the appellant submits that the impugned order is not sustainable, in view of the fact that the said order has travelled beyond the scope of the show-cause notice, inasmuch as the notice proposed to confirm service tax demand under the category of Commercial Training and Coaching Service , whereas the impugned order was passed classifying the service as Franchisee Service . To support his stand that the impugned order canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing service. However, on perusal of the contract and other documents, the learned Commissioner (Appeals) vide paragraph 7 has held that the services provided by the appellant should merit classification under the taxable entry of Franchisee Service , as defined under Section 65 (105) (zze) of the Act. In arriving at such conclusion, the learned Commissioner (Appeals) has held that the services provided by the appellant are divided under two parts, i.e., Franchisee Services Commercial Training and Coaching Service . On careful consideration of the show-cause notice and the impugned order, we find that the appeal of the appellant was dismissed by the learned Commissioner (Appeals) solely on different grounds, as proposed in the show-cause ..... X X X X Extracts X X X X X X X X Extracts X X X X
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