2013 (12) TMI 961

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....e Appellant. Shri Y.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER The appellants are in appeal along with a stay application against the impugned order wherein the Service Tax demand of Rs. 1,68,54,852/- has been confirmed against the appellant along with interest and various penalties under the Finance Act, 1994 under the category of Manpower Recruitment or Supply Agency....

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....use notice to the appellants. 4. On perusal on the case records we find that the appellants are engaged in the activity of crushing of stones and supply the same to their customers as per agreement entered between them on rate contract basis. In the earlier period a similar issue came before the Tribunal in the case of Divya Enterprises v. CCE, Bangalore as reported in 2010 (19) S.T.R. 370....