2017 (1) TMI 171

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..... nt None - for Respondent ORDER This appeal is filed by the Revenue against Order-in-Original No. 17/ST/COMMR/KOP/2012 dated 09.10.2012 passed by the Commissioner of Central Excise & Service Tax, Kolhapur. 2.  None appeared on behalf of the respondent despite notice.  Since the appeal is of 2013 we take up the same for disposal. 3.  Heard learned Departmental Representative and .....

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..... e said bank entered into agreements with various other sugar factories for leasing of respondent's factory on one condition that the employees will not be terminated and to pay the salary, gratuity, provident fund, etc. directly to the employees.  Under this agreement the factory premises were used and payment of salary etc. to the employees were made directly.  It is on record that the .....

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