2011 (4) TMI 1150

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..... case of Warner Hindustan Ltd. (1999 - TMI - 45233 - SUPREME COURT OF INDIA), Revenue can not make out a new case at Tribunal stage and it is not permissible for the Tribunal to consider a case laid for the first time in appeal, no merit in the appeal is dismissed - ST/22/2009 - A-120/KOL/2011 - Dated:- 21-4-2011 - S/Shri S.S. Kang, P.R. Chandrasekharan, JJ. Shri B.B. Agarwal, Jt. CDR, for t .....

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..... riod, hence, dropped the proceeding. 3. The Revenue filed this appeal and wants to impose a service tax on the present respondents as provider of cargo handling services. 4. We find that the show-cause notice was issued demanding service tax classifying their services as site formation and clearance, excavation and earth moving and demolition services. Therefore, as the appeal demanding servic .....

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