Can new grounds be placed before state consumer forum?

Dear Sir,

I filed  a case before district consumer forum for unlawful collection of service tax by a builder which was not liable to service tax deduction. District fora came to the wrong conclusion that service tax is leviable.

Later when moving to state consumer forum I realized that consumer forums cannot decide applicability of service tax as these are to be decided by Central Excise and Service Tax tribunal CESTAT.

On perusal of service tax receipts by the builder I found gross irregularities. Can I now raise new ground before state consumer forum for wrong receipts as the issues are only related? As there are no proper service tax receipts, I am unable to move CESTAT also.

I will be grateful for your insight and relevant judgements in this regard.

Thanks.

Yours sincerely,

R. Ganesan.