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of <h1>CESTAT rejects Revenue appeal due to unclear show cause notice and lack of evidence examination.</h1> The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal as the show cause notice lacked clarity and failed to establish a basis for ... 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 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.
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