2013 (11) TMI 709

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..... supplied manpower to M/s. Hi-Tech ARAI Ltd., Madurai. They did not pay any service tax on such services during the period 16.6.2005 to 30.9.2006. Revenue was of the view that the service was taxable in the hands of the applicants and they should have paid tax for the said period. Based on such reasoning, show-cause notices were issued and adjudicated which has been upheld by the first appellate a .....

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..... 443/- in the case of M/s. Saratha Works, which they have already paid. She prays that the balance dues may be waived for admission of the appeal. 3. Opposing the prayer, the learned AR for Revenue submits that the applicants were in fact working in the name and style of proprietorship concerns and not in the name and style of each individual and it is already decided by the Tribunal in the case o .....

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