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TMI Blog2017 (3) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... the new categories - Held that: - the tax entry of each type of service has got legal implications with reference to tax liability, classification, quantification, exemption, abatement etc. It is for this reason, the assessee should be put to notice about the correct classification under which the demand was sought to be made, so that defence can be made to reply for such allegation - in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Service Tax on certain services rendered by the appellant during the period November 2004 to March, 2008. 2. Six Show cause notices were issued to demand and recover Service tax from the appellant under the category of 'Cargo handling services'. 3. Demand notices were adjudicated and the original authority confirmed the Service tax liability of ₹ 1,17,89,932/-, and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority without prior notice to the appellant, changed the category of taxable services and confirmed part of the demand under the new categories. The leaned Counsel stated that this is legally not sustainable as they are not put to notice before confirmation of Service tax under these new categories. He relied on the decision of Hon'ble Karnataka High Court in the case of Mahakoshal Bever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scope of services rendered by the appellant. The same was confirmed by the original authority. On appeal, the first appellate authority examined the same scope of services, reclassified it under new categories of manpower supply and Goods Transportation Agency services. We note that the tax entry of each type of service has got legal implications with reference to tax liability, classification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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