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2013 (12) TMI 733 - CESTAT NEW DELHIDemand of service tax - Manufacturing activity or Job work - Whether appellant shall be liable to Service Tax as manpower provider - Held that:- On totality of the construction of the agreement without being read in piece-meal does not throw light to hold that the objective of the parties was to provide manpower only without carrying out manufacture. Had that been the objective, the appellant would have ceased to operate after supply of manpower. But that was not so. While object is clear from Clause 3 of agreement, that appears to be determining factor to decide incidence of tax under law - appellant had not provided service of manpower but had acted as job worker in absence of finding that no manufacture activity was carried out - Decided in favour of assessee.
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