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TMI Blog2018 (9) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... rity. The silence of the Commissioner qua all remaining grounds mentioned therein makes it clear that the order of Commissioner (Appeals) is a non-speaking order as far as the merits of the appeal are concerned - Further perusal of record shows that the appellant himself has provided a chart with breakup of such different services, as alleged by the Department of being provided by him. It is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices as that of maintenance, management and repair and that of providing the manpower services are being rendered. Show Cause Notice dated 12th October, 2011 was issued raising a demand of Rs.4,94,525/- alongwith appropriate interest and the proportionate penalties. The said demand has been confirmed by the order of original adjudicating authority dated 28th August, 2012 with the observation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Himanshu Bansal, ld. Advocate for the appellant and Mr. G.R. Singh, ld. D.R. for the Revenue. 3. After hearing and perusing, we are of the opinion that the Department while issuing the show cause notice itself has accepted the contention of the appellant regarding not providing the services of manpower recruitment or supply agency to M/s. J.K. Tyres. The Order in Original has been silent to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t before the original adjudicating authority. The silence of the Commissioner qua all remaining grounds mentioned therein makes it clear that the order of Commissioner (Appeals) is a non-speaking order as far as the merits of the appeal are concerned. Further perusal of record shows that the appellant himself has provided a chart with breakup of such different services, as alleged by the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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