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2017 (5) TMI 1086 - AT - Service TaxManpower recruitment or supply agency services - deemed consideration - tripartite agreement - Held that: - identical issue came up before this Bench in the case of Raje Vijaysingh Dafale SSK Ltd. [2015 (3) TMI 874 - CESTAT MUMBAI], where it was held that it cannot be said that the appellant has provided any service by way of manpower supply to the lessee. In any case, the salaries/wages were paid directly to the employees/workers and the appellant has not received any consideration for any services rendered - demand not justified - appeal dismissed - decided against Revenue.
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