2016 (12) TMI 1529

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..... ppellant for holding him under the category of Manpower Recruitment or Supply Agency service. Since this agreement and various other submissions as to the inclusion of tax liability etc. was not taken before the Adjudicating Authority in the absence of any reply or availing the opportunity of personal hearing, we deem it fit to leave the issue to be decided by the Adjudicating Authority on remand .....

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..... hat at the outset he is seeking the remand of the matter as the issue involved in this case has been incorrectly appreciated by the Adjudicating Authority. He concedes the fact that the appellant had not filed any reply to the show-cause notice, nor did they appear before the Adjudicating Authority for the personal hearing. He would submit that the agreements entered by the appellant with MUSCO Lt .....

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..... e Adjudicating Authority in the absence of any reply or availing the opportunity of personal hearing, we deem it fit to leave the issue to be decided by the Adjudicating Authority on remand proceedings. 6. Keeping all issue open, without expressing any opinion on the merits of the case, we set aside the impugned order and remand the matter back to the Adjudicating Authority to reconsider the is .....

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