https://www.taxtmi.com/caselaws?id=385307 The Tribunal found merit in the appellant's argument that the Commissioner exceeded the scope of the Show Cause Notice by addressing issues beyond duty demand. The Tribunal directed the matter back to the Adjudicating Authority for further review. Additionally, the Tribunal ruled in favor of the appellant regarding the denial of Cum Duty benefit, instructing a recalculation of Service Tax liability based on Cum Duty price and deeming the penalty unsustainable while affirming interest payment liability. The appeal was allowed, remanding the case for reconsideration by the Adjudicating Authority. en-us Fri, 30 Aug 2019 00:00:00 +0530 Fri, 30 Oct 2020 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385307 The Tribunal found merit in the appellant's argument that the Commissioner exceeded the scope of the Show Cause Notice by addressing issues beyond duty demand. The Tribunal directed the matter back to the Adjudicating Authority for further review. Additionally, the Tribunal ruled in favor of the appellant regarding the denial of Cum Duty benefit, instructing a recalculation of Service Tax liability based on Cum Duty price and deeming the penalty unsustainable while affirming interest payment liability. The appeal was allowed, remanding the case for reconsideration by the Adjudicating Authority. Case-Laws Service Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385307