Revisional authority cannot go beyond the show cause notice and original order; excess directions are unsustainable.

A revisional authority cannot enlarge the controversy beyond the scope of the show cause notice and the order under revision. Where the original proceedings were confined to penalty for failure to obtain registration and file returns, a revisional order directing payment of service tax, filing of returns, and interest exceeded that limited subject matter and was unsustainable. The order was set aside and the assessee succeeded.

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Issues: Whether the revision order was sustainable when the original proceedings were confined to the issue of penalty and the revisional authority travelled beyond that scope.

Analysis: The proceedings initiated by the show cause notice and the adjudication order were limited to penalty for failure to obtain registration and file returns. A revisional order cannot extend beyond the subject matter of the order under revision. Since the impugned order directed payment of service tax, filing of returns, and interest, it went beyond the limited controversy and exceeded the permissible scope of revision.

Conclusion: The revision order was not sustainable and was set aside.

Final Conclusion: The assessee succeeded and the appeal was allowed.

Ratio Decidendi: A revisional authority cannot enlarge the controversy beyond the scope of the show cause notice and the order under revision; any order passed in excess of that scope is unsustainable.

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