https://www.taxtmi.com/caselaws?id=186611 The tribunal quashed the impugned order, emphasizing that the lower appellate authority's classification beyond the show cause notice allegations rendered the order unsustainable. The appellant's service did not fall under support services for business or commerce but was classified under business auxiliary service by the lower appellate authority, not alleged in the notice. The tribunal stressed that the levy of tax must align with the notice's allegations, leading to the appeal's success without costs. The judgment underscores the necessity of basing service classification for taxation solely on the show cause notice content under the Finance Act, 1994. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sat, 24 Sep 2016 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186611 The tribunal quashed the impugned order, emphasizing that the lower appellate authority's classification beyond the show cause notice allegations rendered the order unsustainable. The appellant's service did not fall under support services for business or commerce but was classified under business auxiliary service by the lower appellate authority, not alleged in the notice. The tribunal stressed that the levy of tax must align with the notice's allegations, leading to the appeal's success without costs. The judgment underscores the necessity of basing service classification for taxation solely on the show cause notice content under the Finance Act, 1994. Case-Laws Service Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186611