https://www.taxtmi.com/caselaws?id=207478 A service tax demand under manpower recruitment and supply services was held unsustainable because the show cause notice did not clearly set out the factual or contractual basis of the charge. The notice referred only to the statutory provisions and failed to disclose any actual supply of manpower or recruitment-and-supply contract, leaving the assessee without a clear basis to meet the allegation. As a result, the proceedings were found not sustainable and the Revenue's appeal failed. en-us Wed, 23 Mar 2011 00:00:00 +0530 Wed, 14 Dec 2011 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207478 A service tax demand under manpower recruitment and supply services was held unsustainable because the show cause notice did not clearly set out the factual or contractual basis of the charge. The notice referred only to the statutory provisions and failed to disclose any actual supply of manpower or recruitment-and-supply contract, leaving the assessee without a clear basis to meet the allegation. As a result, the proceedings were found not sustainable and the Revenue's appeal failed. Case-Laws Service Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207478