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2018 (6) TMI 586 - CESTAT NEW DELHIMan Power Recruitment of Supply Agency Service - the respondents have supplied manpower to M/s. SCPL during the period 2007-08 to 2011-12 but they neither registered with the Department nor paid Service Tax - Held that:- It is settled principal that where the service is only relating to supply of manpower then the said manpower shall work under the supervision to whom the manpower has been supplied - But this is not the case here because in the instant case the manpower remained in control of the respondents and M/s. SCPL has not having any control/ supervision on the said manpower. Appeal dismissed - decided against Revenue.
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