2011 (3) TMI 762 - AT - Service Tax

Demand - manpower recruitment and supply services - show cause notice does not make any head or tail of the case of the revenue - show cause notice being foundation for making allegation that must clearly bring out the charge against the assessee depicting the gravity of the charge and basis - Decided in favor of the assessee

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that the show cause notice did not establish a basis for levying tax on the appellant for manpower recruitment and supply services. The authorities failed to examine evidence and the notice lacked clarity on the charge against the assessee. Therefore, the appeal of the Revenue was dismissed.