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2011 (10) TMI 453 - AT - Service TaxDemand - department was of the view that the appellant’s activity is taxable as manpower recruitment/supply agency service taxable under Section 65(105)(k) readwith Section 65(68) of the Finance Act, 1994 - Commissioner (Appeals) in the impugned order has given a clear finding that the appellant’s activity does not fall under the category of manpower supply, but falls under the category of Cargo Handling Service - Held that: the appellant are eligible for benefit of exemption under Notification No. 10/2002-ST dated 1-8-2002 - Appeal is allowed
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