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2018 (2) TMI 290 - AT - Service TaxScope of SCN - Business Support Services - change in classification of service suo moto - Held that: - Held that: - 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 - this issue has been settled in favor of the assessee in the case of M/s Balaji Contractor Versus Commissioner of Central Excise Jaipur-II [2017 (3) TMI 181 - CESTAT NEW DELHI], where it was 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 - 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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