https://www.taxtmi.com/caselaws?id=393056 The Tribunal set aside the demand for service tax amounting to around Rs. 1.11 crores as the confirmed categories differed from those proposed in the show cause notice. Deviating from the proposed classification without clear allegations rendered the order unsustainable, following legal precedents. The decision highlighted the importance of coherence between proposed and confirmed categories to maintain the demand's validity, leading to the appeal's allowance. Other grounds raised by the appellant, such as the issue of limitation, were not addressed. en-us Thu, 28 Nov 2019 00:00:00 +0530 Thu, 05 Mar 2020 10:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393056 The Tribunal set aside the demand for service tax amounting to around Rs. 1.11 crores as the confirmed categories differed from those proposed in the show cause notice. Deviating from the proposed classification without clear allegations rendered the order unsustainable, following legal precedents. The decision highlighted the importance of coherence between proposed and confirmed categories to maintain the demand's validity, leading to the appeal's allowance. Other grounds raised by the appellant, such as the issue of limitation, were not addressed. Case-Laws Service Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393056