2015 (7) TMI 140

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..... ators. 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, outlet nozzle etc. on job work basis and paid them the amounts on the basis of work completed by them. - The first appellate authority was correct in relying upon the decision of the Tribunal in Ritesh Enterprises .....

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..... es and perused the records. 3. On perusal of the record, we find that the 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 respon .....

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