Service Tax Demand Invalid if Confirmed Under Different Category Than Proposed in Show Cause Notice.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity/scope of SCN - Demand of service tax under different head - if the confirmation of service tax is under a different category than the one which was proposed in the show cause notice then such confirmation of demand is not sustainable. - AT....