TMI Blog2015 (9) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... for ensuring effective rendition of the agreed services - period involved is May, 2006 to March, 2008 - classification of service done different which was not alleged in the show cause notice - Held that:- the principle is well settled that a classification of taxable service which is not alleged in the show cause notice cannot be concluded to support levy of tax. The determination of classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie unsustainable, we waive pre-deposit and dispose of the appeal, with the consent of both parties. 2. The appellant is an assessee and the appeal is preferred against the order dated 28-5-2012 passed by the ld. Commissioner (Appeals), New Delhi which in turn confirms the order dated 26-5-2010 passed by the primary adjudicating authority, the Joint Commissioner, Delhi confirming a serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed confirming the classification alleged in the show cause notice and consequent demand of service tax, interest and penalties. 5. Aggrieved thereby, the appellant preferred an appeal which was rejected by the impugned order. It requires to be noticed that the Appellate Commissioner in Para 13 of the impugned order clearly and categorically recorded a conclusion that the service provided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice which is not alleged in the show cause notice cannot be concluded to support levy of tax. The determination of classification of services provided by the appellant to IRCTC is not an academic exercise. The lower appellate authority was discharging an appellate jurisdiction. Due discharge of such jurisdiction warrants recording a finding as to classification only on the basis of what was alle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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