https://www.taxtmi.com/caselaws?id=785321 Challenge to classification of data analysis services for service tax focused on whether demand exceeded the scope of the show cause notice and whether suppression was proved. Tribunal found authorities cannot confirm a demand outside the show cause notice and set aside an adjudication that altered classification from that proposed in the notice; consequence: impugned order quashed and appeal allowed. Tribunal further held that departmental uncertainty on classification and later departmental findings supporting a different taxable head meant no mala fide suppression, and that benefit of doubt on interpretation favoured the taxpayer. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785321 Challenge to classification of data analysis services for service tax focused on whether demand exceeded the scope of the show cause notice and whether suppression was proved. Tribunal found authorities cannot confirm a demand outside the show cause notice and set aside an adjudication that altered classification from that proposed in the notice; consequence: impugned order quashed and appeal allowed. Tribunal further held that departmental uncertainty on classification and later departmental findings supporting a different taxable head meant no mala fide suppression, and that benefit of doubt on interpretation favoured the taxpayer. Case-Laws Service Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785321