2008 (8) TMI 24

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..... ent - assessee cannot be held to be real estate agent, is not being disputed by the dept. in their memo of appeal – held that at the second stage of appeal, Revenue cannot make out a new case beyond the scope of show cause notice to confirm demand under category of interior decorator - ST/39/2008 - A/1636/2008 - Dated:- 7-8-2008 - Mrs. Archana Wadhwa, Member (Judicial) and Mr. B.S.V. Murthy, Me .....

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..... ance of show cause notice, it has been the Revenue's case that the respondents were liable to pay tax under the category of real estate agent. The plea that assessee cannot be held to be real estate agent, is not being disputed by the department in their memo of appeal. Alternative plea is being made that category should be changed from real estate agent to interior decorator/designer. At this .....

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