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2018 (4) TMI 848 - AT - Service TaxScope of SCN - Cargo Handling Services - services of shifting and transportation of coal within the mining area - Held that: - the SCN in this case was issued, seeking confirmation of Service Tax demand under cargo handling service, whereas both the authorities below have changed the classification of service and confirmed the Service Tax demand under different head of service i.e. mining service - It is evident that the authorities below have traveled beyond the scope of the SCN, which is not sustainable as per the settled principles of law enunciated by the judicial forum - appeal allowed - decided in favor of appellant.
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