2020 (3) TMI 313

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..... nd was raised under Commercial and Industrial Construction Service whereas the same was confirmed under various services other than Industrial Construction Services. In the case of M/s Marubeni India Pvt. Ltd., it was held that as per declaration of law in various cases stated therein allegations are required to be made by revenue very clear in the show cause notice and adoption of classification of service under the heading different than the one proposed in the show cause notice amounts to passing the order beyond the scope of show cause notice. It is very clear that if the confirmation of service tax is under a different category than the one which was proposed in the show cause notice then such confirmation of demand is not sustainable .....

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..... erent heading than the one proposed in the show cause notice then such order is not sustainable. 3. Heard the learned Authorised Representative appearing for revenue who has supported the impugned order. 4. Having considered the submissions from both sides and on perusal of this Tribunal s decision in the above stated case of M/s Marubeni India Pvt. Ltd., we note that it was stated that the demand was raised under Commercial and Industrial Construction Service whereas the same was confirmed under various services other than Industrial Construction Services. We note that in the case of M/s Marubeni India Pvt. Ltd. (supra). It was held that as per declaration of law in various cases stated therein allegations are required to be made by revenu .....

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..... e made by the Revenue very clearly in the show cause notice and adoption of classification of service under the heading different than the one proposed in the show cause notice amounts to passing the order beyond the scope of show cause notice which is not permissible and the impugned order is required to be quashed on the said ground itself. We order accordingly. 5. On going through the submissions and the findings of this Tribunal in the above stated case it is very clear that if the confirmation of service tax is under a different category than the one which was proposed in the show cause notice then such confirmation of demand is not sustainable. 6. We, therefore, set aside the impugned order on the said ground itself and the appeal is .....

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