2018 (7) TMI 26

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....hnical) Shri V. Vijay Anand, Consultant for the Appellant Shri A. Cletus, ADC (AR) for the Respondent ORDER Per Bench Both these appeals, since involving the same issues, they are taken up for common disposal. 1. The facts of the case are that proceedings were initiated against the appellants herein, proposing to demand service tax in respect of consideration received by them for....

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....when the matter came up for hearing, on behalf of the appellant, Ld. Consultant Shri V. Vijay Anand, makes oral and written submissions, which can be broadly summarized as under: (i) The adjudicating authority has proceeded beyond the scope of Show Cause Notice. The Notice was issued under "Tour Operator Service". However, the impugned orders have confirmed the demand under Rent-a-Cab ser....

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....tion should not be treated as provision of taxable services as it is towards administrative costs which are in the nature of penalty. That penalty cannot be treated as amount received for providing services. Hence, the entire demand in respect of collection of ticket cancellation charges cannot also sustain. 3. Without prejudice to the above submissions, the Ld. Consultant submits that the enti....

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....e Notice is bad in law. We also take note that the Hon'ble Apex Court in the case of Commissioner Vs. Magna Laboratories Gujarat (P) Ltd. - 2016 (339) E.L.T. A56 (SC) has affirmed the decision of the Tribunal that adjudication order cannot go beyond the proposals made in the Show Cause Notice. On this very ground, we hold that the demand made in respect of tour operator services, provided to SEZ b....