Tribunal remands case for correct service tax classification, stresses importance of consistency in tax determinations.

The Tribunal set aside the decision of the Commissioner (Appeals) and remanded the case for reconsideration under the correct classification of 'Industrial or Commercial Construction Service' for the levy of service tax. The judgment emphasized the importance of adhering to the classification specified in the show cause notice and maintaining consistency in determining the applicable service tax category.

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Issues involved:
The issue involved in this case is the classification of service for the purpose of levy of service tax, specifically whether the service provided falls under 'Industrial or Commercial Construction Service' or 'Management, maintenance and repair service'.

Classification of service - Industrial or Commercial Construction Service vs. Management, maintenance and repair service:
The appellant was engaged in providing painting services in the industrial sector, which was considered to fall under the category of 'Industrial or Commercial Construction Service' for the purpose of service tax levy. A show cause notice was issued demanding service tax under this category. However, the Commissioner (Appeals) held that the service tax is payable under 'Management, maintenance and repair service', which was not the classification proposed in the show cause notice. The Tribunal found this decision to be incorrect and illegal, emphasizing that the Commissioner (Appeals) cannot create a new case beyond the scope of the show cause notice. The matter was remanded back to the Commissioner (Appeals) to reconsider the appeal under the correct classification of 'Industrial or Commercial Construction Service'.

Conclusion:
The Tribunal set aside the impugned order and allowed the appeal by way of remand to the Commissioner (Appeals) for a fresh decision within a specified timeframe. The judgment highlighted the importance of adhering to the classification mentioned in the show cause notice and the adjudication order, emphasizing the need for consistency in determining the applicable service tax category.

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