TMI Blog2018 (2) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... activity - appeal dismissed - decided against Revenue. - ST/85350/2014-ST[DB] - A/91642/2017 - Dated:- 21-12-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri V.R. Reddy, Assistant Commissioner (AR), for appellant None for respondent Per: M.V. Ravindran This appeal is filed by the Revenue against order-in-appeal No. PUN-EXCUS-002-APP-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power so supplied has to follow the instructions of the supervisors of sugar factories which would mean that the respondent has supplied manpower and liable to pay service tax on the amount received by them during the period October 2005 to December 2010. He submits that the adjudicating authority has confirmed the demands so raised but the first appellate authority has dropped the same without c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the premises of their clients as per the purchase order placed and the consideration received by them is job specific. This argument was accepted by the first appellate authority after scrutinizing various purchase orders and the bills raised by the respondent on their clients. The first appellate authority has also specifically recorded in the impugned order that similar issue has been deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based upon per piece and not on salary basis to the employees/labour utilized for such activity, we do not find any reason to interfere in such a reasoned order passed by the first appellate authority relying upon various decisions on similar issues. 7. In view of the foregoing, we hold that the impugned order is correct and legal and does not suffer from any legal infirmity. (Dictated and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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