2015 (10) TMI 361

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..... This appeal is directed against order in appeal number SR/NGP/2010 dated 21 st September 2010. 2. Heard both sides and perused the records. 3. Revenue has filed this appeal against the impugned order on the ground that the first appellate authority has not considered the factual matrix in its correct perspective, inasmuch that the services rendered by the respondent to the service recipient is .....

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..... of the said case laws, we find that the issue in the current case is regarding the services rendered to Amitasha Enterprises, for various lump sum job undertaken at the service recipient's factory, which was the issue in those cases also. The service recipient in the case in hand and in those cases being the same and having held that similar kind of services rendered by various other service .....

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