2017 (3) TMI 181

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....dvocate for the Appellants Shri Sanjay Jain, DR for the Respondent ORDER The appellant is aggrieved by the order dated 3.12.2010 of Commissioner of Central Excise, Jaipur II. The appellants are engaged in providing various services to M/s. Lakshmi Cement, Sirohi. The dispute in the present case relates to non-payment of Service Tax on certain services rendered by the appellant during the ....

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....earing for the appellant submitted that the impugned order has travelled beyond the proposal made in the Show cause notices. The show cause notices proposed demand of Service tax under the category of 'cargo handling services'. The same was affirmed by the original authority under the said category. However, first appellate authority without prior notice to the appellant, changed the categ....

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....ation can be arrived at by the adjudication / appellate authority. 7.  We have heard both the sides and perused the appeal records. Admittedly, the show cause notices issued to the appellant sought to demand/ recover Service tax under the taxable category under Cargo Handling Services. The proposal was made after due examination the scope of services rendered by the appellant. The same was....