2013 (12) TMI 430

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....ocates, for the Appellant. Shri R.K. Gupta, SDR, for the Respondent. ORDER The service tax stands confirmed against the applicants/appellants on the allegation and finding that they have provided manpower service to M/s. Punjab Tractors Ltd. 2. Assailing the said order, learned Advocate appearing for the applicants draws our attention to the agreement entered between the appellant....

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.... company. It is further seen from the said agreement that the drivers shall cover a distance of 250 km per day. 3. As against the above, learned SDR appearing for the Revenue has drawn our attention to the Board's letter dated 30-7-2008, which stands relied upon by the adjudicating authority. As per the said letters providing drivers to either manufacturers or dealers for driving the vehic....