2018 (2) TMI 136

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....essee to promoting a brand of goods, services, events, business entity which is defined under Section 65(105)(zzzzq) of the Finance Act, 1994 instead of support services of 'business or commerce'. The Revenue has also filed appeal against the impugned order passed by the learned Commissioner (Appeals) on the ground that the Commissioner (Appeals) wrongly classified the services under the promoting a brand of goods, events and business entity etc. whereas the service rendered by the appellant is support services of 'business and commerce'. 2. Briefly the facts of the present case are that the appellant-assessee, Shri Umesh Yadav, is a cricketer who plays cricket for the Indian National Cricket Team and he has been selected....

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....ed order dated 8.10.2014, upheld the order-in-original and rejected the appeal. Hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel submitted that the impugned order is not sustainable in law as the same has been passed without appreciating the facts on the law. He further submitted that the impugned order is contrary to the binding precedent on the same issue. It is his further submission that the impugned order is non-speaking and it has not considered all the submissions of the appellant and has been passed in gross violation of the principles of natural justice. He further submitted that the Commissioner (Appeals) has travelled beyond the show cause notice and has confirmed the demand of....

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....e and the agreement between the appellant-assessee and the franchisee has been misconstrued by the department. 5. On the other hand, learned AR submitted that the department has also filed an appeal against the impugned order on the ground that the department has issued the show cause notice for classifying the service under business support service and once the show cause notice is issued, the entire proceedings has to be confined to whether these services are classifiable under business support service or not. Learned AR further submitted that the Commissioner (Appeals) cannot change the classification of service at the appellate stage and to that extent the order of the Commissioner (Appeals) is also not sustainable in law. 6. Afte....