2018 (10) TMI 166

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....ra Srivastava, Chartered Accountant, for Appellant Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa Demand of service tax to the extent of Rs. 95,89,932/- stands confirmed against the appellant under the category of Manpower recruitment/ supply agency for the period from October, 2010 to 2011-12. 2. Learned Chartered Accountant appearin....

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....tant, we deem it fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority to verify the said claim of the assessee. If the tax liability has already been discharged at Nashik in respect of services provided at Kanpur, the second time confirmation of demand against the appellant would not be justified. The procedural regularities are provided only to ensure t....