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2018 (2) TMI 136 - AT - Central ExciseScope of SCN - change in classification - Held that: - the SCN was issued proposing to demand service tax under business support service and the original authority has confirmed the demand under the said category whereas at the appellate stage, the Commissioner (appeals) has changed the classification from business support service to brand promotion service suo motu and unilaterally which is not permitted under law - the impugned order passed by the Commissioner (Appeals) going beyond the SCN is not sustainable in law. Appeal allowed - decided in favor of appellant-assessee.
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