2018 (1) TMI 650

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Rep. For The Respondent : Shri S.Jain, DR ORDER Per Ashok Jindal: Heard both the sides. 2. Two cause notices were issued to the appellants demanding service tax under the category of "Support Services for business or commerce" for providing comprehensive onboard services in some AC/non-AC trains consisting of catering services, supply of bed rolls like bed sheets, pillow covers, face towe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant's own case reported in 2016 (42) STR 447 (Tribunal-Delhi), on identical set of facts, this Tribunal has observed as under:- "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 IRCTC is not an academic ex....