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2018 (4) TMI 540 - AT - Service TaxManpower recruitment or Supply Agency service - appellant submits that the services rendered by the Appellant were for various jobs and not for supply of labor - time limitation - Held that: - since none of the amount received by the Appellant is, on the basis of number of persons or number of manhours, therefore it cannot be said that the Appellant has supplied manpower - reliance placed in the case of SS. Associates Versus Commissioner of Central Excise, Bangalore [2009 (12) TMI 152 - CESTAT, BANGALORE] - demand set aside - appeal allowed - decided in favor of appellant.
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