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2014 (8) TMI 147 - AT - Service TaxTaxability of Break Bulk Fees - Scope of show cause notice - SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - Held that:- The appellants were not put to notice regarding confirming the demand under the category of cargo handling service whereas in the show cause notice the demand was on the ground that the appellants were providing transportation of goods by air service. In these circumstances, we have no hesitation to say that the impugned order is beyond the scope of show cause notice. - Demand set aside - Decided in favor of assessee.
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