2026-VIL-1147-CESTAT-MUM-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification, Scope of Appellate Authority – Providing of Social Compliance Audit services involving audit of factory premises of vendors or clients – Issue of notice proposing recovery of service tax by classifying the services as "Business Auxiliary Service" - The Adjudicating Authority confirmed the demand under the same classification. However, on appeal, the Commissioner (Appeals) set aside the classification as "Business Auxiliary Service" but confirmed the service tax demand under a new and different taxable entry of "Business Support Service" which was not proposed in the original show cause notice - Whether the Appellate authority can confirm the service tax demand under a different taxable service head than the original Show cause notice and Adjudication order – HELD - When the learned Commissioner (Appeals) has analyzed the facts and concluded that the activities undertaken by the appellant shall not be categorized under the taxable entry of "Business Auxiliary Service", the scope of the appellate authority is confined only to allow the appeal filed by the appellant, instead of confirming the service tax demand under an altogether different taxable service head. The principle of law established through Supreme Court judgments provides that no new case can be set up or decided contrary to the show cause notice without issuing a fresh show cause notice to the assessee. The impugned order confirming the adjudged demands on a new taxable service head cannot be sustained – the impugned order is set aside and the appeal is allowed in favour of the appellant
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GSTAT Filing Near: Closing Resolutions...
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