2018 (5) TMI 1059

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..... - the first appellate authority was correct in coming to such conclusion and it is undisputed that the work orders which are issued to the respondent by M/S Exide Industries Ltd, indicates that the respondents are providing services by way of engaging their own skilled and unskilled manpower to carry out various - impugned order upheld - appeal dismissed - decided against Revenue.
Mr. M.V. Ravi .....

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..... First appellate authority has clearly recorded this factual finding and held that the adjudicating authority was wrong in confirming the demands raised on the respondent. 5. We find from the records that the first appellate authority was correct in coming to such conclusion and it is undisputed that the work orders which are issued to the respondent by M/S Exide Industries Ltd, indicates that th .....

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