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2017 (3) TMI 181 - AT - Service TaxScope of SCN - SCN proposed demand of Service tax under the category of 'cargo handling services', however, first appellate authority without prior notice to the appellant, changed the category of taxable services and confirmed part of the demand under the new categories - Held that: - the tax entry of each type of service has got legal implications with reference to tax liability, classification, quantification, exemption, abatement etc. It is for this reason, the assessee should be put to notice about the correct classification under which the demand was sought to be made, so that defence can be made to reply for such allegation - in the present proceeding, no such proposal to demand Service tax in GTA services or manpower supply service has been made by the department - the impugned order which travelled beyond the scope of show cause notice is not sustainable on this legal ground alone - appeal allowed - decided in favor of appellant.
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