https://www.taxtmi.com/caselaws?id=437388 The Tribunal set aside the Commissioner's order confirming the demand of service tax under works contract service when the show cause notices proposed demand under a different category. Citing precedents, the Tribunal emphasized that a demand made under a specific category cannot be upheld under a different category. The decision highlighted that a demand raised under the wrong category is not sustainable. Therefore, the Tribunal concluded that the Commissioner's order was not legally valid and allowed the appeal. en-us Wed, 26 Apr 2023 00:00:00 +0530 Fri, 05 May 2023 08:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437388 The Tribunal set aside the Commissioner's order confirming the demand of service tax under works contract service when the show cause notices proposed demand under a different category. Citing precedents, the Tribunal emphasized that a demand made under a specific category cannot be upheld under a different category. The decision highlighted that a demand raised under the wrong category is not sustainable. Therefore, the Tribunal concluded that the Commissioner's order was not legally valid and allowed the appeal. Case-Laws Service Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437388