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2021 (12) TMI 959

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....inal Order Nos. 42420-42423/2021<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 contract....

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