Service tax demand can be made only for the category in which SCN been issued

CESTAT, NEW DELHI BENCH Jagatjit Industries Ltd. v/s. Commissioner of Central Excise, Ludhiana Stay Order No. ST/S/563 of 2012-CUS. APPLICATION NO. ST/2145 of 2011 APPEAL NO. ST/1027 OF 2011 MAY 16, 2012 ORDER Ms. Archana Wadhwa, Judicial Member After hearing both the sides, we find that the Commissioner (Appeals) vide his impugned order dropped the major part of the demand as barred by limitation but confirmed service tax of Rs. 91,86,110/- which falls within the limitation period in addition penalties were also imposed upon the applicant. 2. The appellants are engaged in the...