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September 2012

2012 (27) STR 48 (Tri-Mumbai) Enpee Earthmovers v. CC & CE, Goa.

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Scope of Show Cause Notice-the demand of service tax under category of “Business auxiliary services” – However, the demand confirmed under “cargo handling service”- Demand set aside as the authorities travelled beyond show cause notice.

Facts:
The appellant entered into an agreement with their client to provide excavation of mines, drilling, levelling, etc. The show cause notice proposed to levy demand on such activities considering the same as ‘Business auxiliary services’ which finally culminated in a demand order. However, in the order, the demand was confirmed under the category of ‘cargo handling services’. The order got affirmed by the CCE – Appeals. The appellant challenged the order on the ground that the adjudicating authorities travelled beyond the scope of show cause notice.

Held:
The Tribunal, agreeing to the appellant’s argument, set aside the order. While allowing the appeal, the Tribunal relied on Delhi Tribunal’s decision in case of Joginder Pal vs. Commissioner – 2011 (21) STR 666 (Tri-Del).

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