2018 (8) TMI 799

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....s) Shri Mohd. Altaf (Asstt. Commr.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After hearing both sides duly represented by Shri Varun Gaba (Advocate) for the appellant and Shri Mohd. Altaf (Asstt.Commr.) we find that the appellant was providing taxable services falling under the category of 'Manpower Recruitment Agency' to their various clients. They were registered with the Service Ta....

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.... the bills procured from their clients whereas the balance sheet figures reflected in their balance sheet show the quantum of work done by them on the lower side. 4. On the other hand ld.DR appearing for the Revenue submits that in fact i.e. the Revenue's case that they were not reflecting the entire work in their balance sheets and were suppressing the service being provided by them to their var....