2012 (10) TMI 689

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....al filed by the Revenue. There is no representation for the respondent despite notice. 2. Learned SDR reiterates the grounds of this appeal and submits that the Commissioner has not discussed the relevant aspects to determine whether insurance service was received by the respondent. The case of the department is that the respondent, during the period of dispute, employed labourers supplied b....

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....fact that the manufacturing activity of the respondent was undertaken by the labourers provided by the contractor is not in dispute. All the labourers are covered by insurance at the cost of the contractor who paid the insurance premium. It appears, during the material period, it was a statutory requirement that all workers be appropriately insured. Further it cannot be gainsaid that the expenses ....