https://www.taxtmi.com/caselaws?id=333466 Service tax demand based on Franchise Service could not be sustained where the show cause notice alleged only Management Consultancy Service, because a taxpayer must be put to notice of the precise taxable category proposed for levy. The Tribunal also held that, after remand, the adjudicating authority was confined to reconsideration within the remand directions and could not introduce a fresh basis for demand. By confirming tax on a ground outside both the notice and the remand scope, the order was beyond jurisdiction and was set aside, with consequential relief to the assessee. en-us Thu, 04 Aug 2016 00:00:00 +0530 Fri, 14 Oct 2016 13:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333466 Service tax demand based on Franchise Service could not be sustained where the show cause notice alleged only Management Consultancy Service, because a taxpayer must be put to notice of the precise taxable category proposed for levy. The Tribunal also held that, after remand, the adjudicating authority was confined to reconsideration within the remand directions and could not introduce a fresh basis for demand. By confirming tax on a ground outside both the notice and the remand scope, the order was beyond jurisdiction and was set aside, with consequential relief to the assessee. Case-Laws Service Tax Thu, 04 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333466