2014 (3) TMI 114

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....ind Dixit, SDR ORDER PER: D.N.PANDA Ld. Counsel says that material called for on 03.12.2012 has been submitted today with copy thereof served on ld. DR. 2. Revenue had no opportunity to get above said materials from the appellant even though there were orders to provide relevant materials by order dated 03.12.2013 and 13.12.2012. Revenue has therefore been prevented to consider the ple....

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....issue framed. 5. Ld. Adjudicating authority examined the issue in thread bare and depicted his application of mind in page 09 to 12 of the adjudication order. He opined that service tax shall be leviable on the manpower supply service since the appellant was manpower recruitment and supply agency. Such view was concurred by first appellate authority. 6. To examine the extent of liability inv....