2016 (10) TMI 1221 - AT - Service Tax

Non-speaking SCN - SCN does not speak the reason of disallowance proposed by that notice - Held that - There is no cause stated in the present SCN how Revenue is prejudiced by the act of the appellant. Added to the above, appellant also says that requirement of maintenance service of the building of the appellant who is a man power recruitment agency, cannot be ruled out - both on legality as well as on merits appellant succeeds - appeal allowed.

Summary

The Appellate Tribunal CESTAT CHENNAI allowed the appeal as the show cause notice did not provide reasons for disallowance and repeated similar allegations without stating how Revenue was prejudiced by the appellant's actions. The appellant's argument regarding the requirement of maintenance service was also considered valid. Both appeals were allowed.