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2018 (3) TMI 1282 - AT - Service TaxMan Power Recruitment or Supply Agency Service - Held that: - Since the appellant was no way connected with any recruitment or supply of manpower to the client, rather the manpower/employees were under the active control and supervision of the appellant and were deployed for undertaking the assigned job work entrusted by the principal, such service should not fall under the taxable category of „Manpower Recruitment and Supply Agency Service - appeal allowed - decided in favor of appellant.
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