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

....r The Appellant : Shri Abhishekh, 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 l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e scope of the show cause and in the appellant'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 provide....