2018 (12) TMI 1364

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....rwar, Member (Technical) Shri Kartikeya Narain, (Adv.) for Appellant Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar, Above stated two appeals are arising out of common impugned Order-In-Appeal, therefore, they are taken together for decision. Appeal No.ST/51383/2014-ST[SM] is filed by service provider and the other appeal is filed by Reve....

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....contractor to whom work was allotted for Repair, Maintenance and Cleaning Services. Further, M/s Utility Powertech Ltd. submitted information about the Bill value raised by the appellant service provider from the period from 01.04.2006 to 31.03.2011. On the basis of said information it appeared to Revenue that appellant service provider was required to pay service tax of around Rs. 37 lakhs, there....

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....d to appellant service-provider on the sole basis of data provided by M/s Utility Powertech Ltd. I also note that M/s Utility Powertech Ltd. claimed that the present appellant service-provider was their sub-contractor, however, M/s Utility Powertech Ltd. did not submitted any invoices raised by appellant service-provider to support the information submitted by them in the form of Bill value from t....