2013 (12) TMI 561

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..... the Appellant: Shri S. Murugappan, Advocate For the Respondent: Shri Parmod Kumar, JC (AR) ORDER Per Mathew John; 1. The applicant-company had made available their employees to their group companies on deputation basis. Revenue was of the view that this was a case of man power supply services and service tax should have been paid on such services. Based on such argument, Show Cause .....

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..... ing the prayer, Ld. AR for Revenue submits that this is a clear case of man power supply and the Commissioner (Appeals) has erred in his findings both on merits and on the issue of time bar. He submits that Revenue has also come in appeal against the impugned order which appeal is ST/228/12. 4. We have considered the submissions on both sides. We are of the view that at this prima facie stage, n .....

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