https://www.taxtmi.com/caselaws?id=314 The judgment set aside the Appellate Commissioner's decision categorizing services as Management Consultant without proper notice and remanded the matter for fresh consideration. The court emphasized adherence to allegations in the show cause notice and criticized the Commissioner's shift to considering Consulting Engineer services without opportunity for response. It clarified the distinction between the two service categories and directed a review in line with legal principles, ensuring fairness in the appeal process. en-us Fri, 30 Dec 2005 00:00:00 +0530 Tue, 01 Jul 2008 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314 The judgment set aside the Appellate Commissioner's decision categorizing services as Management Consultant without proper notice and remanded the matter for fresh consideration. The court emphasized adherence to allegations in the show cause notice and criticized the Commissioner's shift to considering Consulting Engineer services without opportunity for response. It clarified the distinction between the two service categories and directed a review in line with legal principles, ensuring fairness in the appeal process. Case-Laws Service Tax Fri, 30 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314