https://www.taxtmi.com/caselaws?id=172 An adjudicatory order cannot impose a service tax demand where the show cause notices were confined to penalty, because relief cannot travel beyond the notice. The service tax demand was therefore unsustainable. Penalty also could not be upheld on the basis of the retrospective amendment to the Finance Act, 2000, as that amendment did not justify penalty on the facts considered. The penalty was therefore unsustainable. The impugned order was set aside and the appeal was allowed. en-us Tue, 26 Nov 2002 00:00:00 +0530 Thu, 10 Apr 2008 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172 An adjudicatory order cannot impose a service tax demand where the show cause notices were confined to penalty, because relief cannot travel beyond the notice. The service tax demand was therefore unsustainable. Penalty also could not be upheld on the basis of the retrospective amendment to the Finance Act, 2000, as that amendment did not justify penalty on the facts considered. The penalty was therefore unsustainable. The impugned order was set aside and the appeal was allowed. Case-Laws Service Tax Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172