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2015 (7) TMI 140 - CESTAT MUMBAI

2015 (7) TMI 140 - CESTAT MUMBAI - TMI - Demand of service tax - Manpower Recruitment or Supply Agency - Held that:- Respondents herein were charged with non-discharge of service tax liability under the category of 'Manpower Recruitment or Supply Agency' service for the work undertaken by them for one S.S. Fabricators. It is seen from the records and undisputed that S.S. Fabricators had issued work orders in favour of the respondent for fabrication of boiler column, tower assembly, inlet nozzle, .....

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, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri R K Das, Comm (AR) For the Respondent : Shri P V Sadavarte, Adv. ORDER Per: M V Ravindran: These two appeals are filed by the Revenue against the impugned orders passed by the first appellate authority, reversing the view taken by the Adjudicating Authority. Since both the appeals are raising the same issue, they are being disposed of by a common order. 2. Considered the submission made at length by both sides and perused the r .....

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