2018 (10) TMI 166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t, for Appellant Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa Demand of service tax to the extent of Rs. 95,89,932/- stands confirmed against the appellant under the category of Manpower recruitment/ supply agency for the period from October, 2010 to 2011-12. 2. Learned Chartered Accountant appearing for appellant submits that the appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned order and remand the matter to the Original Adjudicating Authority to verify the said claim of the assessee. If the tax liability has already been discharged at Nashik in respect of services provided at Kanpur, the second time confirmation of demand against the appellant would not be justified. The procedural regularities are provided only to ensure the payment of service tax and non observati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X