ST Demand cannot be upheld under a category different than mentioned in show-cause notice

CESTAT, NEW DELHI BENCH Ashok Agarwal Versus Commissioner of Central Excise, Jaipur-I Final Order No. ST/A/496 of 2012-CUS Appeal No. ST/575 of 2007-CUS† June 14, 2012 ORDER Mathew John, Technical Member   The appellants were acting as a clearing and forwarding agent to M/s Chambal Fertilizers & Chemicals Ltd. They were registered with Service Tax Department as clearing and forwarding agent and were paying service tax on commission received for such activity. They had a separate contract with M/s Chambal Fertilizers & Chemicals Ltd. for giving their godown on hire f...