2018 (1) TMI 650

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..... 70 - CESTAT NEW DELHI], on identical set of facts, where it was held that The principle is well settled that a classification of taxable service which is not alleged in the show cause notice cannot be concluded to support levy of tax. The ld. Commissioner (Appeals) has gone beyond the scope of SCN - appeal allowed. - Service Tax Appeals Nos.2714 And 2715 /2012 - Final Order Nos.57042-57043/201 .....

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..... he matters were adjudicated by the Adjudicating Authority and the demands of service tax under the category of Support Services for business or commerce were confirmed but the ld. Commissioner in the impugned order held that the demand is not sustainable under the category of Support Services for business or commerce and the activities of the appellant is properly classifiable under Business .....

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