2011 (4) TMI 1150

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..... t. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Revenue filed this appeal against the adjudication order passed by the Commissioner of Central Excise, Customs & Service Tax. 2. We find that a show-cause notice was issued to the respondents demanding Service tax on the ground that the respondents are providing site formation and clearance, excavation and earth moving an .....

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..... ndling service being the new grounds is beyond the show-cause notice. We find that the Revenue cannot make out a new case at the appellate stage. The Hon'ble Supreme Court in the case of Warner Hindustan Ltd. v. Collector of Central Excise, Hyderabad reported in 1999 (113) E.L.T. 24 (S.C.), held that the Revenue can not make out a new case at Tribunal stage and it is not permissible for the Tribun .....

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