2018 (5) TMI 1059

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....t Per: M.V. Ravindran This appeal is filed by Revenue against order-in-appeal No. PUN-EXCUS-001-APP-140-13-14 dated 14.11.2013. 2. Heard both sides and perused the records. 3. On perusal of records, we find that the issue is regarding demand of service tax liability on the respondent under the category of 'manpower recruitment and supply agency services'. 4. The disputed facts are that the ....