TaxTMI 
TaxTMI 
2018 (11) TMI 1720
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....er: Shri S K Mohanty 1. This appeal is directed against impugned order dated 16/03/2015 passed by the Commissioner (Appeals), Central Excise, Pune-I. 2. Brief facts of the case are that the appellant is engaged in the business of providing taxable service under the category of "Commercial Training/Coaching Service", defined under the Finance Act, 1994. During the course of audit of books of ac....
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....learned Commissioner (Appeals) vide impugned order dated 16/03/2015 has upheld the service tax demand under different category of taxable service, namely "Franchisee Service". 3. Learned Consultant appearing for the appellant submits that the impugned order is not sustainable, in view of the fact that the said order has travelled beyond the scope of the show-cause notice, inasmuch as the notice ....
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....ause notice has computed the short payment of service tax with regard to the franchise service, confirmation of service tax demand under such category in the impugned order is sustainable and accordingly, the order passed by the learned Commissioner (Appeals) cannot be challenged on the ground of non-maintainability. 5. Heard both sides and perused the records. 6. On perusal of the show-cause ....
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....ct. In arriving at such conclusion, the learned Commissioner (Appeals) has held that the services provided by the appellant are divided under two parts, i.e., "Franchisee Services & Commercial Training and Coaching Service". On careful consideration of the show-cause notice and the impugned order, we find that the appeal of the appellant was dismissed by the learned Commissioner (Appeals) solely o....