Service Tax Demand cannot be raised in category for which SCN was not issued

India Guniting Corporation Vs Commissioner of Central Tax (CESTAT Delhi)

Commissioner was not justified in confirming the demand of service tax under the category of ^‘works contract’ for the period post June 1, 2007 even if the levy of service tax was not exempted under Notifications, since, the show cause notice that demand it service tax under the three categories namely (i) commercial or industrial construction, (ii) construction of complex and (iii) management, maintenance or repair.

FULL TEXT OF THE CESTAT JUDGEM

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