2018 (12) TMI 2043

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....BER (TECHNICAL) For the Appellant : Shri Nishant Mishra (Advocate) For the Respondent : Shri Sandeep Kumar Singh (Dy. Commr.) AR ORDER Per: Archana Wadhwa After hearing both the sides, we find that the service tax demand stands confirmed against the appellant for the year 2011-15. The same is in respect of two categories i.e. 'Manpower Supply Service' and 'Construction Services'. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n for each and every activity of services falling under different categories was not required to be taken. Otherwise also, if the law provides the benefit of part payment of service tax by the service provider, the said benefit has to be extended to an assessee at the time of confirmation of service tax. As such, we are of the view that the Adjudicating Authority is required to re-quantify the dem....