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2014 (8) TMI 579 - AT - Service TaxOrder beyond the scope of show cause notice - demand earlier confirmed under Cargo handling service - Commissioner (A) held that removal of the rejects from the pit mouth to the garbage area cannot be held to be falling under the category of Cargo Handling and confirmed demand under GTA services - Held that:- The appellate authority having moved outside the scope of the show cause notices or the impugned order, makes the order passed by him as unjustified and unwarranted. We accordingly dispense with the condition of pre-deposit of duty amount of service tax and interest and stay the recovery of the same - Stay granted.
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