2015 (9) TMI 1470

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.... for the Appellant. Ms. Suchitra Sharma, DR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - At the stage of considering the stay application since the impugned order is prima facie unsustainable, we waive pre-deposit and dispose of the appeal, with the consent of both parties. 2. The appellant is an assessee and the appeal is preferred against the order ....

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.... provided support services of business and commerce enumerated under Section 65(105)(zzzq) of the Finance Act, 1994 to IRCTC, by rendition of agreed services. After due process, the primary adjudication order was passed confirming the classification alleged in the show cause notice and consequent demand of service tax, interest and penalties. 5. Aggrieved thereby, the appellant preferred a....

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....on 65(19) of the Act. On this conclusion, the impugned order rejected the appeal and confirmed the demand assessed by the primary adjudication order. 6. The principle is well settled that a classification of taxable service which is not alleged in the show cause notice cannot be concluded to support levy of tax. The determination of classification of services provided by the appellant to I....