2026-VIL-134-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Classification of services, Scope of show cause notice, Technical Testing and Analysis Services, Mining Services, Survey and Exploration of Mineral, Oil & Gas Services – Non-payment of service tax in respect of data analysis services undertaken by it. Demand of service tax on data analysis services under the category of 'Survey and Exploration of Mineral, Oil & Gas Services' - Adjudicating Authority classified the services under 'Technical Testing and Analysis Services' for the period prior to May 31, 2007 and 'Mining Services' with effect from June 1, 2007, which was different from the proposal made in the SCN - Whether the Adjudicating Authority can classify the services under categories other than the one proposed in the SCN - HELD - The Adjudicating Authority cannot go beyond the scope of the show cause notice to confirm the demand under a classification contrary to what was proposed therein. The SCN is the foundation in any proceedings for levy and recovery of duty, penalty and interest, and no new case could have been set-up or decided contrary to the show cause notice. The Commissioner was required to adjudicate within the scope of the show cause notice and if he was of the view that the services in question are not covered under the proposed classification, the proper course was to drop the proceedings but he could not have substituted the classification on the basis of an earlier show cause notice. The impugned order is set aside as being beyond the scope of the show cause notice - The appeal is allowed
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