2008 (7) TMI 91 - SCH - Service Tax

Supreme Court dismisses appeal on Adjudicating Authority's power to exceed Registration Certificate

The Supreme Court dismissed the Civil Appeal regarding the Adjudicating Authority's power to exceed the Registration Certificate issued by the Competent ... Power to go beyond the Registration Certificate - scope of adjudicating authority - show cause notice - treatment as consulting engineer prior to 10th September, 2004Power to go beyond the Registration Certificate - scope of adjudicating authority - show cause notice - Whether the Assistant Commissioner (Adjudicating Authority) had the power to go beyond the Registration Certificate issued by the Competent Authority treating the respondent-assessee as the consulting engineer prior to 10th September, 2004 - HELD THAT: - The Court observed that this determinative question was neither considered by the authorities below nor formed the basis of the show cause notice issued by the Assistant Commissioner under Service Tax. Because the foundational issue was not raised or examined in the proceedings below, the Court declined to entertain or decide the point afresh. The absence of consideration of this question in the lower fora and its omission from the show cause notice meant there was no proper foundation for the appellate interference sought before this Court.Appeal dismissed for want of a considered foundation; the Court declined to interfere with the matter.Final Conclusion: The Civil Appeal is dismissed; the Supreme Court declined to decide the question whether the Adjudicating Authority could go beyond the Registration Certificate because that issue was not considered below and was not the basis of the show cause notice. The Supreme Court dismissed the Civil Appeal regarding the power of the Adjudicating Authority to go beyond the Registration Certificate issued by the Competent Authority. The appeal was dismissed with no order as to costs. (2008 (7) TMI 91 - SC)