9911796707
TMI Blog2014 (3) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... NDA Ld. Counsel says that material called for on 03.12.2012 has been submitted today with copy thereof served on ld. DR. 2. Revenue had no opportunity to get above said materials from the appellant even though there were orders to provide relevant materials by order dated 03.12.2013 and 13.12.2012. Revenue has therefore been prevented to consider the plea of the appellant. 3. Although the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined the issue in thread bare and depicted his application of mind in page 09 to 12 of the adjudication order. He opined that service tax shall be leviable on the manpower supply service since the appellant was manpower recruitment and supply agency. Such view was concurred by first appellate authority. 6. To examine the extent of liability involved in the present case, the appellant was dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utmost importance following ration of the Apex Court in the case of Assistant Collector of Central Excise vs, Dunlop India Ltd.-1985 (19) ELT 22 (SC) and in the case of Benara Valves Ltd.vs.CCE-2006 (204) ELT 0513 (SC). 8. Both sides agree that reconciliation is pending. But to protect interest of Revenue, as an interim measure, the appellant is directed to deposit Rs.10 lakhs (Rupees ten lakhs) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
