2016 (12) TMI 933

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....the Appellant. Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent. Per. Ashok Jindal :- The appellant is in appeal against the impugned order demanding service tax under the category of Business Auxiliary Service (BAS). The facts of the case are that initially a show cause notice was issued to the appellant to demand service tax for the period 2003-2004 to 2004-2005 und....

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....gory of Management and same has been held not liable to service tax in that circumstances, the Commissioner (Appeals) has no power to demand the service tax as same is beyond the scope of the show cause notice. 3. On the other hand, learned AR reiterated the findings of impugned order. 4. Heard the parties. 5. On consideration of the facts that we find that the show cause notice was issue....