2018 (8) TMI 479

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....venue (s) Ms. Chandreyi Alam (Gupta), Adv. for the Respondent (s) ORDER Per Coram: The respondent is registered with Central Labour Commissioner under section 12 of Contract Labour (Regulation and Abolition) Act, 1970 for providing security services at Digboi Oil field. They received consideration which the Central Excise authorities sought to tax as provider of 'security agency servic....

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....d was not sustainable as there is no evidence of suppression and that the recovery had not been proposed under the appropriate provisions of the Finance Act, 1994. 2. Heard Learned Authorized Representative and Learned Counsel for the respondent. 3. The appeal has been filed by citing inadequacy in the impugned order in juxtaposition with the earlier disposal by the first appellate authority....