https://www.taxtmi.com/caselaws?id=339678 Service tax demand cannot be sustained where the first appellate authority confirms liability under taxable categories not proposed in the show cause notices. The notices had alleged only cargo handling services, but the appellate authority reclassified part of the demand as manpower recruitment and supply agency service and goods transport agency service. Because the tax entry determines liability, exemption, abatement and quantification, the assessee must receive notice of the correct taxable category to mount an effective defence. In the absence of any proposal in the notices for those new heads, the demand travelled beyond the scope of the notices and was unsustainable; the impugned order was set aside. en-us Wed, 11 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339678 Service tax demand cannot be sustained where the first appellate authority confirms liability under taxable categories not proposed in the show cause notices. The notices had alleged only cargo handling services, but the appellate authority reclassified part of the demand as manpower recruitment and supply agency service and goods transport agency service. Because the tax entry determines liability, exemption, abatement and quantification, the assessee must receive notice of the correct taxable category to mount an effective defence. In the absence of any proposal in the notices for those new heads, the demand travelled beyond the scope of the notices and was unsustainable; the impugned order was set aside. Case-Laws Service Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339678