2012 (10) TMI 372

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.... Archana Wadhwa, Judicial Member - After hearing both the sides, we find that the Commissioner (Appeals) vide his impugned order dropped the major part of the demand as barred by limitation but confirmed service tax of Rs. 91,86,110/- which falls within the limitation period in addition penalties were also imposed upon the applicant. 2. The appellants are engaged in the manufacture of brand owne....

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....ategory different than the one mentioned in the Show Cause Notice cannot be permitted. 4. The contention of the ld. Advocate is that in the present case also the Show Cause Notice proposed confirmation of service tax under the category of franchisee services whereas the same stands confirmed under IPR. As such, he submits that he is entitled to unconditional stay on the same very ground. He also ....

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....d as such they were fully aware of the Revenue's stand for confirmation of demand of tax under IPR. 6. At this prima facie stage, we taken note of the earlier decision of the Tribunal in the same appellant's ground case granting unconditional stay on the ground that the confirmation of demand under a category different than one proposed in the Show Cause Notice cannot be upheld. The Tribunal had,....