https://www.taxtmi.com/caselaws?id=362955 The Tribunal ruled in favor of the appellants, setting aside the demand under Business Auxiliary Service and classifying the activity under Management, Maintenance, or Repair Service. The Commissioner (Appeals) exceeded the scope of the show cause notice by confirming the demand under a different service category, leading to the decision in favor of the appellants. en-us Mon, 09 Apr 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362955 The Tribunal ruled in favor of the appellants, setting aside the demand under Business Auxiliary Service and classifying the activity under Management, Maintenance, or Repair Service. The Commissioner (Appeals) exceeded the scope of the show cause notice by confirming the demand under a different service category, leading to the decision in favor of the appellants. Case-Laws Service Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362955