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of <h1>Commissioner's Demand Category Error Overturned, Appeal Allowed</h1> <h3>M/s Singh Associates Versus Commissioner of Central Tax, New Delhi</h3> M/s Singh Associates Versus Commissioner of Central Tax, New Delhi - TMI Issues involved:The sole issue in this appeal is whether the demand can be confirmed under a head not proposed in the show cause notice.Details of the Judgment:Issue 1: Confirmation of demand under different categoriesThe show cause notice proposed a demand under 'maintenance or repair service', but the demand was confirmed under 'works contract service', 'supply of manpower/supply of tangible goods', and 'cleaning service'. The appellant argued that it was not permissible for the Commissioner (Appeals) to confirm the demand under a head not mentioned in the show cause notice. The Tribunal cited previous decisions to support this argument, emphasizing that a demand made under a specific category cannot be confirmed under a different category. The Tribunal set aside the order confirming the demand under a different category, stating that the Commissioner (Appeals) could not have confirmed the demand under a category not specified in the show cause notice.Decision and Conclusion:The Tribunal held that the Commissioner was not justified in confirming the demand under a category different from what was proposed in the show cause notice. Therefore, the order passed by the Commissioner (Appeals) confirming the demand was set aside, and the appeal was allowed.
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