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2019 (5) TMI 1486 - AT - Service TaxRefund of service tax - Works Contract Service and Manpower Service - reverse charge mechanism - HELD THAT:- As per Rule 2(1)(d) of Central Excise Rules, 1994 read with Notification No.30/2012-ST dated 20.06.2012, if manpower supply and works contract services are provided by an individual or hindu undivided family or partnership firm then the recipient has to pay service tax provided that the recipient is business entity registered as Body Corporate. It is very clear that all the grounds raised by Revenue have been dealt with by learned Commissioner (Appeals) and Revenue could not raise any ground to counter the findings of learned Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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