2018 (8) TMI 418

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....hri P. K. Choudhary: Briefly stated the facts of the case are that the appellant is engaged in providing Manpower recruitment and supply service. A Show Cause Notice was issued to the appellant alleging that the appellant had received taxable value from M/s MESCO Steels Ltd. for the period from 2006-07 to 2010-11 and had not discharged the tax liability amounting to Rs. 6,83,262/-. The adjudicati....

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....so stated that the appellant has already paid an amount of Rs. 7,29,700/- through various challans and had intimated the Commissioner (Appeals) of the deposited amount, which has not been appropriated by the Commissioner (Appeals). 3. The Ld. AR for the Revenue reiterated the findings of the lower authorities. 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find ....