COMMISSIONER OF C. EX., RAIPUR Vs. SHYAM ENTERPRISES

JUDGEMENT

(1.) LD . DR argues that the authorities below without appreciating the methodology of working, passed orders to grant exemption to the respondents without levying tax under category of manpower recruitment and supply services. Evidence were not examined by the appellate authority below, while para 8 of the show cause notice throws light that the appellant should be brought to tax.

(2.) TO resolve the controversy, we examined the show cause notice itself. The show cause notice does not make any head or tail of the case of the revenue. The audit observations becoming basis of adjudication fails to bring out supply of manpower nor even brings out any element of contract between the -parties for recruitment and supply of manpower. The entire show cause notice has only analysed various provisions of the Finance Act, 1994 as to levy of service tax without providing foundation for levy in respect of the activity carried out by the appellant. 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. We are unable to notice the charge with a basis in the show cause notice for which the proceeding cannot be sustained. The reasoning given by authorities below does not appeal us. We dismiss the appeal of Revenue on the aforesaid reasoning.