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of <h1>CESTAT Chennai rules service tax demand unsustainable due to lack of evidence and omitted allegation in show-cause notice.</h1> In a case reviewed by the CESTAT, Chennai, an appellant, who was claimed to be illiterate, rented a vehicle to a company for staff transportation. The authorities demanded a service tax of Rs. 9,080, alleging willful suppression of taxable service. However, there was no evidence to support this finding, and the allegation was not mentioned in the show-cause notice. Consequently, the demand for service tax and the imposed penalties were deemed unsustainable, highlighting that ignorance of the law can be a factor in not revoking an extended limitation period.
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