https://www.taxtmi.com/caselaws?id=249456 The Tribunal set aside the decision confirming the demand for service tax on the appellant's services of supplying food, bed rolls, and cleaning to train passengers. The Tribunal held that the Commissioner (Appeals) erred in reclassifying the services beyond the scope of the show cause notice, determining the services did not fall under 'support service of business or commerce' but rather 'business auxiliary service.' The appellant's appeal was allowed, emphasizing the necessity of adherence to the show cause notice's scope in tax disputes under the Finance Act, 1994. en-us Fri, 09 May 2014 00:00:00 +0530 Fri, 04 Sep 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249456 The Tribunal set aside the decision confirming the demand for service tax on the appellant's services of supplying food, bed rolls, and cleaning to train passengers. The Tribunal held that the Commissioner (Appeals) erred in reclassifying the services beyond the scope of the show cause notice, determining the services did not fall under 'support service of business or commerce' but rather 'business auxiliary service.' The appellant's appeal was allowed, emphasizing the necessity of adherence to the show cause notice's scope in tax disputes under the Finance Act, 1994. Case-Laws Service Tax Fri, 09 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249456