2020 (4) TMI 416

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..... rned Counsel affirms the tax liability and, therefore, it would appear that the appeal itself should be dismissed. The grounds now intended to be incorporated in the appeal arises from the provisions of the law and from settled judicial disputes. Accordingly, the miscellaneous application for additional ground is allowed. Matter to be decided afresh by original authority after taking note of .....

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..... Commissioner of Central Excise, Customs Service Tax, Aurangabad. 2. It is the contention of Learned Counsel that the demand covers the period before the introduction of the negative list and thereafter dispute which the adjudicating authority has held them to be liable as a provider of manpower recruitment or supply agency service . It is his contention that, in the negative list era, the .....

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..... 4. The grounds now intended to be incorporated in the appeal arises from the provisions of the law and from settled judicial disputes. Accordingly, the miscellaneous application for additional ground is allowed. 5. The additional grounds bring up issues on which the original authority was not provided an opportunity to record its finding. This is a necessary pre-requisite for disposal of the a .....

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