2018 (4) TMI 540

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.... The brief facts of the case are that the Appellant is proprietorship concern. They were issued show cause notice alleging that they have supplied manpower to M/s Indorama, Butibori but did not discharge service tax on said services. Reliance was placed upon statement dt. 02.07.2009 of Shri Suresh Ingle that he has supplied manpower to M/s Indorama during the period June' 2005 to December' 2006. T....

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....orders. 4. We have gone through the facts of the case and the impugned orders. We find from para 18 of the Order-in-appeal that the Commissioner (Appeals) has held as under : "18. The matter has been contested only superficially on merits before this authority by the appellants. They have only sought re-quantification of the der and. To do justice to such request, despite no evidence to the cont....

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.... for carrying out the aforesaid work/activities in the factory premises of M/s Indorama Synthetics (1) Ltd, Butibori, by M/s Ingle & Sons as per directions given to them. 18.2 In view of the above it appears that since all the entries reflected/ shown in the 'Statement of Accounts' pertain to payments made by M/s Indorama Synthetics (I) Ltd, Butibori, to Ingle & Sons against bills raised f....