https://www.taxtmi.com/caselaws?id=242129 The Tribunal ruled in favor of the appellant in a case concerning refund claims of Service Tax on terminal handling charges and repo charges. The Commissioner's revision order, which denied the refund, was challenged for exceeding the original show cause notice's scope. The Tribunal emphasized that a revisionary notice cannot introduce new grounds beyond the original notice, citing precedents where such actions were deemed invalid. As the revisionary notice raised new grounds not covered in the original notice, the Tribunal allowed the appeals, granting relief to the appellants based on the principle of maintaining consistency in decision-making. en-us Tue, 27 Sep 2011 00:00:00 +0530 Wed, 08 Jan 2014 08:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242129 The Tribunal ruled in favor of the appellant in a case concerning refund claims of Service Tax on terminal handling charges and repo charges. The Commissioner's revision order, which denied the refund, was challenged for exceeding the original show cause notice's scope. The Tribunal emphasized that a revisionary notice cannot introduce new grounds beyond the original notice, citing precedents where such actions were deemed invalid. As the revisionary notice raised new grounds not covered in the original notice, the Tribunal allowed the appeals, granting relief to the appellants based on the principle of maintaining consistency in decision-making. Case-Laws Service Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242129