Order confirming demand under ‘Cargo Handling Service’ which was not proposed in notice is unsustainable

Maa Kalika Transport Private Limited Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)

CESTAT Kolkata held that there was no proposal to demand service tax under ‘Cargo Handling Service’ in the Notice, however, in the impugned order the adjudicating authority classified the services under ‘Cargo Handling Service’. Hence, adjudicating authority has travelled beyond the scope of the Notice, which is legally not sustainable.

Facts- M/s Maa kalika Transport

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