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2015 (9) TMI 1470 - AT - Service TaxDemand alongwith interest and penalty - appellant providing comprehensive on train services in specified trains, including catering, supply of bed rolls, supply of cleaning staff for cleaning coaches and persons for miscellaneous works including supervising staff for ensuring effective rendition of the agreed services - period involved is May, 2006 to March, 2008 - classification of service done different which was not alleged in the show cause notice - Held that:- 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 exercise. The lower appellate authority was discharging an appellate jurisdiction. Due discharge of such jurisdiction warrants recording a finding as to classification only on the basis of what was alleged in the show cause notice. Therefore, the impugned order is unsustainable and is accordingly quashed. - Decided in favour of appellant
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