2016 (8) TMI 1121

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....ant Shri A.B. Kulgod, Asst. Commr (AR) for respondent ORDER This appeal is directed against order-in-original No. 15/STC/COMMR/2011 dated 29.03.2011. 2. Heard both sides and perused the records. 3.  On scrutiny of the documents submitted by the appellant the departmental authorities came to a conclusion that the appellant had received certain  sum for the construction work....

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....ter hearing both sides on the miscellaneous application, we find that the ground raised are in the nature of law points, inasmuch as the grounds indicate that the demand of the tax liability is traversing beyond the show-cause notice.  Since it is a legal proposition we allow the application and consider the grounds as urged in the application as part of appeal. 5.  Learned Counsel ap....

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....11 (24) STR 711 (Tri)   (b)  Ashok Agarwal  - 2012 (28) STR 362 (Tri)   (c)  ISE Security and Services - 2013 (32) STR 442 (Tri)   (d) Deepak & Co. - 2015 (38) STR 1010 (T) 4.3  Learned D.R. submits that the allegation in the show-cause notice  is regarding  non-discharge of service tax liability.  It is his submission....

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....vices" and directed them to show-cause as to why the tax should not be demanded from them under the said services.  The appellant also replied to the show-cause notice on the allegations made. 4.5  In our view the adjudicating authority should have confined his findings only to the allegations raised in the show-cause notice and should have recorded his findings whether the services r....