https://www.taxtmi.com/caselaws?id=336288 The Tribunal held that the appellant was not liable to pay service tax under Business Auxiliary Service (BAS) as the show cause notice specifically mentioned Management Consultancy Service, and BAS was not alleged. The Commissioner's decision to demand service tax under BAS was deemed beyond the scope of the notice, and the appeal was allowed with consequential relief. en-us Tue, 15 Nov 2016 00:00:00 +0530 Sun, 18 Dec 2016 23:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336288 The Tribunal held that the appellant was not liable to pay service tax under Business Auxiliary Service (BAS) as the show cause notice specifically mentioned Management Consultancy Service, and BAS was not alleged. The Commissioner's decision to demand service tax under BAS was deemed beyond the scope of the notice, and the appeal was allowed with consequential relief. Case-Laws Service Tax Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336288