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    <title>2018 (10) TMI 1326 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under Business Auxiliary Service for service tax liability. Emphasizing that the adjudication order must align with the Show Cause Notice (SCN) and cannot introduce new classifications, the Tribunal set aside the impugned order. They held that altering the classification beyond what was proposed in the SCN was impermissible, ultimately leading to the appeal being allowed due to the demand being confirmed under a category not mentioned in the SCN.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369360</link>
      <description>The Tribunal ruled in favor of the appellant in a case concerning the classification of services under Business Auxiliary Service for service tax liability. Emphasizing that the adjudication order must align with the Show Cause Notice (SCN) and cannot introduce new classifications, the Tribunal set aside the impugned order. They held that altering the classification beyond what was proposed in the SCN was impermissible, ultimately leading to the appeal being allowed due to the demand being confirmed under a category not mentioned in the SCN.</description>
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