2017 (9) TMI 916

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....er (Appeals) upheld the demand service tax of Rs. 15,27,084/- confirmed by the Additional Commissioner, Central Excise, Raigad on the services of manpower recruitment agency, who also imposed penalties under Sections 76, 77 & 78 of the Finance Act, 1994. 2.  Shri V.S. Sejpal, learned Counsel appearing on behalf of the appellant, at the outset submits that the adjudicating authority has passe....

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....4.  We have carefully considered the submissions made by both the sides.  We find that the appellant  vehemently made submissions before the Commissioner (Appeals) and also before us that the quantification of demand is not correct for the reason that the demand in the show-cause notice was raised on the basis of billing made by the appellants. However, the appellants have made a su....