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2011 (11) TMI 415 - AT - Service TaxDemand - According to the agreement between NKPL and the agreement, the appellant was to pay specific amounts determined on the basis of number of containers/jars/pet bottles produced by the appellant - learned A.R. submits that the appellant was supplying manpower for conversion of raw materials to finished products and in view of the fact that plant & machinery, space and all other facilities are provided by the principal, the activity undertaken by the appellant is nothing but supply of manpower - it can be seen that there are two requirements for determining whether a service is taxable service under the category of manpower recruitment or supply agency - Held that: department has totally failed to show in which manner the service provided by the appellant can be categorized under manpower recruitment or supply - Appeal is allowed
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