2008 (5) TMI 247

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..... er “Business Auxiliary service” - Commissioner in Review cannot go beyond the terms of the SCN - Therefore the confirmation of demands under new grounds prima facie is not justified – stay granted - ST/89/2008 - 505/2008 - Dated:- 22-5-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri K.S. Ravishankar, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the R .....

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..... ce. He submits that there is no handling of goods by the appellants and they are only allowing their customers to use their brand name and they did not come within the category of C F Agents. Hence the demands confirmed is not proper. He relied on large number of judgments as noted below: (1) CCE v. Carrier Aircon Ltd. [2005 (184) E.L.T. 113 (S.C.)] (2) CCE v. United Plastomers [2008 ( .....

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