2012 (8) TMI 134

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..... ed, neither anybody appeared nor is there any request for adjournment. 2. We have heard and the learned DR and have gone through the impugned order. 3. There is a delay of 24 days in filing the appeal which is attributable to the fact that the Counsel for the appellant was not well, and they could not file the appeal in time. Keeping in view the explanation given, we condone the delay. 4. We fi .....

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..... ants are in terms of labour contract services entered by them with HPC Ltd. Prima facie, in our opinion, such services cannot be held to be falling under business auxiliary service. We are of the view that the appellants have made a prima facie case on merits. We accordingly dispense with the condition of pre-deposit of the tax and penalty. 7. Further, as the Commissioner (Appeals) has not decide .....

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