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2015 (8) TMI 593 - AT - Service TaxSupply of manpower - factory along with the machinery of the appellant was to be given under leave and licence to one company - Whether the amounts received by the appellant towards salary and other government dues are liable to service tax or otherwise under the category of manpower recruitment and supply agency service - Held that:- amounts received by the appellant in this case as actual salaries cannot be considered as an amount received for rendering of manpower recruitment and supply agency services. As the ratio which has been laid down by the Honourable High Court squarely covers the issue, the decision of the Tribunal in the case of Daurala Organics (2009 (3) TMI 99 - CESTAT NEW DELHI) will not carry the case of the revenue any further. - Relying on authoritative judicial pronouncements we hold that the impugned order is unsustainable and liable to be set aside - Decided in favour of assessee.
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