https://www.taxtmi.com/caselaws?id=30573 Service tax demand cannot be sustained on a new taxable category introduced for the first time at the appellate stage when the show cause notice proposed liability only as a real estate agent. The respondents were engaged in making furniture to buyer specifications, and the Revenue did not dispute that they were not real estate agents. Shifting the basis of demand to interior decorator/designer beyond the notice was treated as a new case outside the scope of the proceedings, so the Revenue could not alter the classification after issuance of the notice. en-us Thu, 07 Aug 2008 00:00:00 +0530 Wed, 15 Apr 2009 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30573 Service tax demand cannot be sustained on a new taxable category introduced for the first time at the appellate stage when the show cause notice proposed liability only as a real estate agent. The respondents were engaged in making furniture to buyer specifications, and the Revenue did not dispute that they were not real estate agents. Shifting the basis of demand to interior decorator/designer beyond the notice was treated as a new case outside the scope of the proceedings, so the Revenue could not alter the classification after issuance of the notice. Case-Laws Service Tax Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30573