2014 (8) TMI 579

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....or the Appellant. Shri A. Jain, DR, for the Respondent. ORDER After hearing both the sides, we find that the appellant was engaged in providing services to their client under the category of Manpower Recruitment Agency and Business Auxiliary Services. They were duly registered with the department for the said purposes and were discharging duty liability accordingly. However, subsequently ....

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.... confirmed the demand. 3. The contention of learned advocate appearing for the appellant is that this was never the charge in the show cause notices or neither was there any finding to that effect in the order of the original Adjudicating Authority. The only issue before the Appellate Authority was as to whether the appellants have provides services under the category of Cargo Handling Ser....