2019 (6) TMI 13

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....K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S. GARG. The present appeal is directed against the impugned order dt. 19/12/2008 passed by the Commissioner(Appeals) whereby the Commissioner has rejected the appeal of the appellant. 2. Briefly, the facts of the present case are that the appellant is engaged in the business of providing security and detective services. Th....

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...., the original authority rejected the refund claim and aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who also rejected the appeal. 3. Heard both sides and perused records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the definition of manpower s....

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....ce tax was wrongly paid under protest and the same is liable to be refunded. In support of this submission, he relied upon the following decisions:- i. Aakriti construction (P) Ltd. Vs. CCE [2017(7) GSTL 478 (Tri. Del.)] ii. Divya Enterprises Vs. CCE [2010(19) STR 370 (Tri. Bang.)] iii. Dhanashree Enterprises Vs. CCE [2017(5) GSTL 212 (Tri. Mum.)] iv. Shailu Tra....

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....f Mysore, the appellant is to execute the typing work and housekeeping work of the University. Perusal of the various clauses of the Agreement shows that the appellants are involved in actual execution of work and not merely supplying of manpower. Further we find that for cleaning, material is also to be used by the appellant. Further we find that the definition of manpower supply as contained in ....