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    <title>Maintainability of Adjudicating Order confirming the demand on the ground other than the ground mentioned in the Show Cause Notice.</title>
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    <description>The adjudicating authority confirmed service tax liability on services and treated out of pocket expenses as part of gross consideration despite the SCN alleging Consulting Engineering Services; the tribunal held such demands confirmed beyond the SCN unsustainable and held interest and penalty cannot be levied.</description>
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      <description>The adjudicating authority confirmed service tax liability on services and treated out of pocket expenses as part of gross consideration despite the SCN alleging Consulting Engineering Services; the tribunal held such demands confirmed beyond the SCN unsustainable and held interest and penalty cannot be levied.</description>
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