Commissioner Oversteps by Confirming Service Tax Demand on New Grounds Beyond Original Show Cause Notice Allegations.

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....Levy of service tax - Business Support services - The impugned order has confirmed the demand on the basis that the appellant provided ‘infrastructure support services’ to the appellant. However, the show cause notice alleged that the appellant was providing ‘operational and administrative assistance’ with supplier. The Commissioner could not have gone beyond the scope of the show cause notice to confirm the demand. - AT....