NEIL ENTERPRISES Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) HEARD both sides.

(2.) THE Appellant filed this appeal against the Order -in -Appeal No. SB(48)48/STC/2009, dated 28 -7 -2009 whereby the Commissioner (Appeals) has upheld the lower adjudicating authority's order dated 22 -6 -2006.

(3.) THE contention of the Appellant is that they were sub -contractor of M/s. Xerox Modicorp. Limited ('XMC' for short) and further submitted that it is abundantly clear from Para 4.1 of their agreement entered into between them and XMC which reads thus: