2018 (11) TMI 29

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....e, Shri R.K. Manjhi, D.R. - for the respondent ORDER Per Anil Choudhary: Heard the parties. 2. The issue in this appeal, under the admitted fact that the adjudicating authority have held that the nature of work done by the appellant is classifiable under the classification 'works contract service' as defined under Section 65(105)(zzzza), whether the appellant is liable to tax prior to 1st J....

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....5 (39) STR 913 (SC). 4. So far, the demand after 1st June 2007, is concerned, admittedly, there is no such proposal in the show cause notice to tax the same under 'works contract service'. Whereas adjudicating authority have classified the services post 1st June 2007 under works contract service and have levied the tax. Accordingly, we hold that in absence of proposal in the show cause notice, th....