2017 (10) TMI 446

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..... Shri.K.P.Muralidharan, AC (AR)  For the Respondent ORDER The appellants are registered with Service Tax Department under the category of Manpower Recruitment Agency Services, Security Agency and Clearing Services.  They entered into an agreement with Jet Airways for rendering certain ground services.  On perusal of documents, the department was of the view that appellants are liab .....

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..... the Man Power Recruitment Services.  She adverted to the Order-in-Original and submitted that the original authority has not given the breakup of the amount confirmed under each category of services and therefore there is no quantification of each service by the department.  She strongly argued on the ground of limitation and submitted that the original authority had found that there wa .....

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..... with the order.  It has to be said that the entire details for raising the demand has been furnished by appellant. There is no specific fact/act of suppression brought out from records.  Though there is general allegation of suppression in the Show Cause Notice it is not supported by any evidence.  Moreover in para 18.7 of the impugned order, the adjudicating authority has categoric .....

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