2015 (1) TMI 952

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....anty, JJ. For the Appellant: Mr V Ravindran, Advocate For the Respondent : Mr S Tell, Dy. Commissioner (AR) JUDGEMENT Per: B S V Murthy: Even though different orders are under challenge and appellants are also different, the issue involved is identical and therefore both the appeals are taken together and a common order is passed. 2. Both appellants are employees of the so-called....

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....were asked to disburse the salaries to the contract labourers; he also submits that no agreement or contract exists between the two employees and the companies; these employees were only discharging the instructions issued by the employer to them to disburse the salary; there is no evidence produced or relied upon by the Revenue to show that appellants received any remuneration or appellants recei....