Review proceedings Cannot Go Beyond the Grounds Mentioned in SCN: CESTAT [Read Order]

Review proceedings - Go Beyond the Grounds Mentioned in SCN - CESTAT - TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the review proceedings cannot go beyond the grounds taken in the show-cause notice.  Capgemini Technology Service India Ltd, the appellant assessee was engaged in providing various taxable services defined under the Finance Act, 1994 and registered with the Service Tax…

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