2019 (2) TMI 1838

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.... the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent ORDER Per Bench The appellant is a proprietary concern supplying man power service to various industries. The dispute herein involved is with regard to supply of man power to M/s.Dresser Valve India Pvt.Ltd. Department has taken the view that service tax liability under Supply of Manpower Agency Service should have discharge....

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....on to copy of invoice / bill dt. 27.4.2009 submitted by him along with annexures to point out that the actually they had received service charges of 9% which was only their income in the entire exercise and other components like ESI contribution etc. had also been reimbursed by M/s.Dresser Valve India Pvt.Ltd. He concedes that before both the lower authorities appellants had not been able to produ....

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....e original authority who shall also give them sufficient opportunity to present their case. 5. Coming to the penalty, we find that the amount of Rs. 20,16,669/- had been paid by them proximate to the investigation by D.R.I. vide challan dt. 31.3.2010 relating to the period 30.06.2005 to 30.11.2009. It is also pertinent to note that the issue concerning reimbursable expenses was very much in dispu....