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2019 (6) TMI 13 - AT - Service TaxRefund claim - duty paid under protest - wrong classification of services - appellant rendered typing services to the University of Mysore, which they claimed that they wrongly classified the said service under the category of ‘manpower recruitment and supply’ - period from January 2006 to January 2007 - rejection of refund claim on the ground that the appellant is a service provider and the said service of providing casual labour attract service tax. HELD THAT:- As per the Agreement between the appellant and the University of Mysore, the appellant is to execute the typing work and housekeeping work of the University. Perusal of the various clauses of the Agreement shows that the appellants are involved in actual execution of work and not merely supplying of manpower - further the definition of manpower supply as contained in Section 65(105)(k) is not applicable to the appellant as the appellant has not supplied the manpower but is only executing the work on typing and housekeeping for which he is paid and if his work is found to be unsatisfactory, the contract could be terminated as per the terms of the Agreement. Appeal allowed - decided in favor of appellant.
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