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2008 (12) TMI 62 - AT - Service TaxSupply of man power - On carefully going through the definitions of manpower recruitment agency as was prior to 16.6.2005 and w.e.f. 16.6.2005 we hold that supply of manpower is not covered prior to 16.6.2005 - appellants were admittedly supply their own labour on a contract basis and billing the client towards their salary and other allowances. Under these circumstances, we hold that the appellants are not liable to pay service tax under manpower recruitment agency during the disputed period.
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