https://www.taxtmi.com/caselaws?id=77708 Differential service tax on Goods Transport Agency services could not be sustained where the adjudicating authority departed from the basis set out in the show-cause notice and relied instead on a different ground under the proviso to Notification No. 32/2004. The document states that an assessee must be called upon to meet the case made in the notice, and a demand cannot travel beyond its scope. On that basis, the demand founded on the new ground was held not sustainable, and recovery was stayed in favour of the assessee. en-us Mon, 10 May 2010 00:00:00 +0530 Tue, 05 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77708 Differential service tax on Goods Transport Agency services could not be sustained where the adjudicating authority departed from the basis set out in the show-cause notice and relied instead on a different ground under the proviso to Notification No. 32/2004. The document states that an assessee must be called upon to meet the case made in the notice, and a demand cannot travel beyond its scope. On that basis, the demand founded on the new ground was held not sustainable, and recovery was stayed in favour of the assessee. Case-Laws Service Tax Mon, 10 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77708