Appellate authority changes service tax category without notice; demand set aside.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Scope of SCN - SCN proposed demand of Service tax under the category of 'cargo handling services', however, first appellate authority without prior notice to the appellant, changed the category of taxable services and confirmed part of the demand under the new categories - demand set aside - AT....