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2017 (1) TMI 171 - CESTAT MUMBAI

2017 (1) TMI 171 - CESTAT MUMBAI - TMI - Manpower Recruitment or Supply Agency - demand of tax on the gross value paid as services, salaries, allowances, dearness allowances, gratuity, wages, bonus, incentive and other statutory dues payable to the employees by other sugar manufacturer who used the respondentís facilities for manufacturing of sugar - Held that: - the respondent herein did not receive any consideration from the users of manufacturing facility; Revenue has not contraverted this fa .....

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hew, Member (Technical) Shri A.B. Kulgod, Assistant Commissioner (A.R.) - for Appellant None - for Respondent ORDER This appeal is filed by the Revenue against Order-in-Original No. 17/ST/COMMR/KOP/2012 dated 09.10.2012 passed by the Commissioner of Central Excise & Service Tax, Kolhapur. 2. None appeared on behalf of the respondent despite notice. Since the appeal is of 2013 we take up the same for disposal. 3. Heard learned Departmental Representative and perused the records. 4. On perusal .....

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