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Maintainability of Adjudicating Order confirming the demand on the ground other than the ground mentioned in the Show Cause Notice.
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....aintainability of Adjudicating Order confirming the demand on the ground other than the ground mentioned in the Show Cause Notice. <br>News and Press Release<br>Dated:- 18-4-2008<br><BR>Maintainabilit....
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....y of Order-in-Original beyond the Scope of SCN. In the instant case, the SCN was issued to raised demand of Service tax within the category of "Consulting Engineering Service." However, while passin....
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....g the order-in-original, the adjudicating authority confirmed the demand of Service Tax on different service including "out of pocket expenses" While passing the order the adjudicating officer has gi....
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....ven a finding that the services availed by the appellant in respect of Chartered Accountant Services, Business Auxiliary Services and Commercial Coaching and Training Services are chargeable to Servic....
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....e Tax. He has not allowed even the "out of pocket expenses" holding that it is a part of the gross amount received by the service provider for the taxable services. After pursuing the facts and argume....
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....nts, honorable tribunal ordered that: We are of the view that the demand of Service Tax is not sustainable. Therefore, no interest and penalty also can be levied. (For full text of judgment - visit....
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.... 2008 -TMI - 3608 - CESTAT BANGALORE)a<BR> News - Press release - PIB....