https://www.taxtmi.com/caselaws?id=393169 The Appellate Tribunal CESTAT ALLAHABAD quashed the impugned order, allowing the appeal based on misclassification. The Tribunal held that confirming service tax under 'Works Contract Service' and 'Manpower Supply Agency Service,' instead of the proposed 'Commercial or Industrial Construction Service,' without clear allegations in the show cause notice, was impermissible. The Tribunal emphasized that deviation from the proposed classification renders the order unsustainable, underscoring the necessity for precise allegations in show cause notices to ensure fair adjudication. The Tribunal did not address other issues, such as limitation, as the appeal was resolved solely on the misclassification ground. en-us Thu, 28 Nov 2019 00:00:00 +0530 Wed, 06 Nov 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393169 The Appellate Tribunal CESTAT ALLAHABAD quashed the impugned order, allowing the appeal based on misclassification. The Tribunal held that confirming service tax under 'Works Contract Service' and 'Manpower Supply Agency Service,' instead of the proposed 'Commercial or Industrial Construction Service,' without clear allegations in the show cause notice, was impermissible. The Tribunal emphasized that deviation from the proposed classification renders the order unsustainable, underscoring the necessity for precise allegations in show cause notices to ensure fair adjudication. The Tribunal did not address other issues, such as limitation, as the appeal was resolved solely on the misclassification ground. Case-Laws Service Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393169