2013 (5) TMI 82

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....hri N. Jagdish, Superintendent (AR), for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  Heard both sides on the stay petition. 2.1 The appellant has received orders for providing services of "site formation and clearance" from Andhra Pradesh Government and given the same contracts on "back to back" basis to the sub-contractors. They have retained margins (referred to....

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.... the sub-contractors after retaining for them a margin of 2% to 3%. Though, the order-in-original and the order-in-appeal passed by the Commissioner (Appeals) do not indicate any such claim of the appellant in clear terms, the show-cause notice proposed demand of service tax on the 2% to 3% margin retained by the appellant. 4. Learned Superintendent (AR) reiterated the findings and reasoni....