Appellate Tribunal rules for appellant due to lack of specific charges in show cause notice.

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant due to the lack of specific charges in the show cause notice regarding the taxation of rewinding work of electric motor as maintenance and repair service under Finance Act, 1994. The appeal was allowed.

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The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the taxation of rewinding work of electric motor as maintenance and repair service under Finance Act, 1994. The show cause notice lacked specific charges against the appellant, leading to the appeal being allowed.

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