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2021 (12) TMI 959

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Full Text of the Document

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....br>Service Tax<br>HON'BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER(TECHNICAL) Shri N. Viswanathan, Advocate For the Appellant Shri Arul C. Durairaj, Superintendent (Authorized Representative) For the Respondent ORDER PER : RAMESH NAIR In these appeals, a common issue is involved as to whether the independent contractor carrying out the manufacturing activity ....

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