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2008 (2) TMI 179 - AT - Service TaxAdjudicating authority should not go beyond the scope of the SCN to reclassify the service as “Storage and Warehousing Service” where demand was raised under head “Banking and other Financial Services” – since “Share Transfer Agents service” was specifically brought under tax net w.e.f. 1-5-06 without amending the definition of “Business Auxiliary Service”, then dept. is not allowed to demand duty under “Business Auxiliary Service” for the prior period
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