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2018 (1) TMI 650 - AT - Service TaxBusiness Auxiliary Services - Support Services for business or commerce - scope of SCN - Held that: - the Commissioner (Appeals) has gone beyond the scope of the show cause and in the appellant’s own case Doon’s Caterers Versus Commissioner of Service Tax, Delhi [2015 (9) TMI 1470 - CESTAT NEW DELHI], on identical set of facts, where it was 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 ld. Commissioner (Appeals) has gone beyond the scope of SCN - appeal allowed.
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