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TMI Blog2015 (3) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... Co-operative Bank Ltd. who leased out the factory to M/s. Rajaram Bapu Patil SSK Ltd - Held that:- The lessor is the bank and the lessee is M/s. Rajaram Bapu Patil SSK Ltd. The appellant is the borrower. As per the agreement, the lessor being a secured creditor had taken over the factory of the borrower under Section 13(2) of the SARFAESI Act, 2002 to recover its dues and has leased out the facto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M. V. Ravindran And P. R. Chandrasekharan,JJ. For the Appellant : Shri V B Gaikwad, Adv For the Respondent : Shri B.S. Meena, Addl. Commissioner (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. P-II/MMD/204/2012 dated 10/09/2012 passed by the Commissioner of Central Excise (Appeals), Pune - II Commissionerate. 2. Vide the impugned order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any case, the appellant has not received any consideration from the lessee who has paid the salaries and wages to the employees directly and, therefore, in the absence of any consideration, the question of levying any service tax would not arise. Accordingly, he pleads that the impugned order is not sustainable in law and deserves to set aside. 4. The learned Additional Commissioner (AR) appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the muster rolls of the borrower as permanent employees and the lessee was required to pay salaries/wages to the employees directly. Therefore, it cannot be said that the appellant has provided any service by way of manpower supply to the lessee. In any case, the salaries/wages were paid directly to the employees/workers and the appellant has not received any consideration for any services ren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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