2016 (10) TMI 799

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..... at: - We perused the random invoices which are annexed to the appeal memorandum and find that these invoices did not indicate that they were for supply of labour, though the invoices indicates it is for labour charges only; We find that the invoices indicate that the rate is for job work undertaken on lumpsum basis. The bill statement indicates about painting of vehicles on lumpsum basis and the b .....

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..... ellant despite notice. Since the matters are of 2011, we take up the appeals for disposal inspite of non-representation on behalf of the appellant. 3. All these appeals are interconnected and hence disposed of by a common order. 4. Ld. Departmental Representative submits that the issue involved in these appeals is regarding the service tax liability on the appellant under the category of Ma .....

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..... Pvt. Ltd. 7. We perused the random invoices which are annexed to the appeal memorandum and find that these invoices did not indicate that they were for supply of labour, though the invoices indicates it is for labour charges only; We find that the invoices indicate that the rate is for job work undertaken on lumpsum basis. The bill statement indicates about painting of vehicles on lumpsum bas .....

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