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2023 (5) TMI 195 - AT - Service TaxClassification of services - works contract service or erection, commissioning or installation services? - demand confirmed under a category not proposed in the show cause notice - HELD THAT:- A Division Bench of the Tribunal in M/s Gurjar Construction as Commissioner of Central Excise, Jaipur II [2019 (5) TMI 717 - CESTAT NEW DELHI] examined such a position and after placing reliance on the decisions of the Supreme Court in Hindustan Polymers Company Ltd. Vs Collector of Central Excise, Guntur [1996 (12) TMI 84 - SUPREME COURT] and Reckitt & Colman of India Ltd Vs Collector of Central Excise [1996 (10) TMI 100 - SUPREME COURT] observed that a demand made under a particular category cannot be sustained under a different category. It is not possible to sustain the impugned order dated 08.06.2017 passed by the Commissioner - appeal allowed.
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