Service Tax Commissioner (Appeal) cannot go beyond Scope of SCN

Uniform Enterprise Vs C.C.E. & S.T. – Daman (CESTAT Ahmedabad) CESTAT find that show cause notice was issued demanding service tax under the head of Industrial or Commercial Construction Service and in the adjudication order also the service tax demand was confirmed under the same heading. However, the learned Commissioner (Appeals) travelling beyond the show cause notice and adjudication order decided that the service tax is payable under the head of Management, maintenance and repair service. This approach of the learned Commissioner (Appeals) is absolutely illegal and incorrect. T...