CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 30932 of 2018 (Arising out of Order-in-Original No.GUN-EXCUS-000-COM-009-17-18-S.Tax dated

28.03.2018 passed by Commissioner of Central Tax, Guntur)

M/s Srinivasa Out Sourcing .. APPELLANT Services Pvt Ltd., H.No. 8/241, 1st Floor, Ashok Nagar, MG Road, Industrial Estate, Vijayawada, Andhra Pradesh – 520 007.

VERSUS Commissioner of Central Tax .. RESPONDENT Guntur P.B.No. 331, C.R.Building, Kannavari Thota, Guntur, Andhra Pradesh – 522 004.

AND Service Tax Appeal No. 30933 of 2018 (Arising out of Order-in-Original No.GUN-EXCUS-000-COM-009-17-18-S.Tax dated

28.03.2018 passed by Commissioner of Central Tax, Guntur)

Shri L. Subbarami Reddy, Ex-Director .. APPELLANT M/s Srinivasa Out Sourcing Services Pvt Ltd., H.No. 8/241, 1st Floor, Ashok Nagar, MG Road, Industrial Estate, Vijayawada, Andhra Pradesh – 520 007.

VERSUS Commissioner of Central Tax .. RESPONDENT Guntur P.B.No. 331, C.R.Building, Kannavari Thota, Guntur, Andhra Pradesh – 522 004.

APPEARANCE:

Shri L. Venkateswara Rao, Advocate for the Appellant.

Shri V. Srikanth Rao, Authorized Representative for the Respondent.

CORAM: H