2017 (1) TMI 171

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..... d the respondent’s facilities for manufacturing of sugar - Held that: - the respondent herein did not receive any consideration from the users of manufacturing facility; Revenue has not contraverted this factual finding of the adjudicating authority. On this factual findings if the respondent did not receive any amount from any one, for the use of manufacturing facility as well as all the employe .....

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..... perused the records. 4. On perusal of records, it transpires a show-cause notice was issued to respondent demanding Service Tax from them under the category of Manpower Recruitment or Supply Agency services. The said show-cause notice alleged that the respondent needs to discharge the Service Tax liability on the gross value paid as services, salaries, allowances, dearness allowances, gratu .....

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..... not receive any consideration from the users of manufacturing facility; Revenue has not contraverted this factual finding of the adjudicating authority. On this factual findings if the respondent did not receive any amount from any one, for the use of manufacturing facility as well as all the employees, question of taxing the services will not arise is the correct finding recorded by the adjudic .....

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