2015 (3) TMI 874

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....ri V B Gaikwad, Adv For the Respondent : Shri B.S. Meena, Addl. Commissioner (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. P-II/MMD/204/2012 dated 10/09/2012 passed by the Commissioner of Central Excise (Appeals), Pune - II Commissionerate. 2. Vide the impugned order, the learned lower appellate authority has upheld the order of the adjudicating aut....

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.... the salaries and wages to the employees directly and, therefore, in the absence of any consideration, the question of levying any service tax would not arise. Accordingly, he pleads that the impugned order is not sustainable in law and deserves to set aside. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have car....