TMI Blog2011 (3) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the charge and basis - Decided in favor of the assessee - ST/1377/2010 - ST/143/2011(PB) - Dated:- 23-3-2011 - S/Shri D.N. Panda, Rakesh Kumar, JJ. REPRESENTED BY : Shri Sumit Kumar, SDR, for the Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. Ld. DR argues that the authorities below without appreciating the methodology ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 respe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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