TaxTMI 
TaxTMI 
2016 (8) TMI 1121
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....(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 of the factory and the activity undertaken b....
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....cation, 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 appearing for the appellant takes us through th....
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....p; - 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 that non-discharge of service tax liability is undisputed and the services rende....
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....m 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 rendered by the appellant falls under the category of Manpower Recruitment and Supply ....