2015 (3) TMI 874

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..... ondent : Shri B.S. Meena, Addl. Commissioner (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. P-II/MMD/204/2012 dated 10/09/2012 passed by the Commissioner of Central Excise (Appeals), Pune - II Commissionerate. 2. Vide the impugned order, the learned lower appellate authority has upheld the order of the adjudicating authority vide order dated 10/02/2012 wherein .....

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..... ectly and, therefore, in the absence of any consideration, the question of levying any service tax would not arise. Accordingly, he pleads that the impugned order is not sustainable in law and deserves to set aside. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the submissions made by both t .....

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..... . Therefore, it cannot be said that the appellant has provided any service by way of manpower supply to the lessee. In any case, the salaries/wages were paid directly to the employees/workers and the appellant has not received any consideration for any services rendered. Therefore, the question of demanding any service tax in the absence of a consideration will not arise at all. 6. Accordingly, w .....

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