2015 (9) TMI 886

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kumar Iyer, Superintendent (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. AKP/232 & 233/NSK/2010 dt. 10.08.2010. 2. Heard both sides. 3. On consideration of submissions made by both sides and perusal of records. We find that the issue involved in this case is regarding the taxability of Services rendered by the appellant. Appellant is rendering services of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....20/07/2010. It is undisputed that services of "Manpower Recruitment & Supply Agency" are rendered to MSEDL, by the appellant. In view of retrospective amendment as also relying on ratio of the decision of Tribunal in the case of Sri Ganesh Enterprises (supra) we set aside that portion of the impugned order and allow the appeal. 5. As regards the services of "Cleaning Agency" we find that issue ne....