2018 (6) TMI 725

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....AR) for the Respondent Per Bench Brief facts are that the appellant is engaged in the business of providing 'manpower recruitment & supply service' and 'consulting engineer service'. During the period 2004 to 2008, the appellant provided project management services to M/s. G.B. Engineering Enterprises Pvt. Ltd u being associated enterprises to the appellant. The appellant disch....

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....e and would be applicable only from 10.5.2008. The period involved being prior to 10.5.2008, the demand is without any basis. He relied upon in the case of Sify Technologies Ltd. Vs. Commissioner of Central Excise - 2015 (39) STR 261 (Tri. Chen.) and Kelly Services India P. Ltd. Vs. Commissioner of Central Excise - 2016 (42) STR 748. 3. The ld. AR Shri S. Govindarajan reiterated the findings in t....