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2008 (1) TMI 69 - CESTAT BANGALOREAppellants are covered under “Manpower Recruitment Agency” from the date when it was introduced - Revenue proceeded to cover the same activity of supply of manpower under the category of “Cargo Handling Services” for the previous period - only supplying manpower and they did not have any control over loading machines where cement bags were packed and loaded. - held that the supply of manpower cannot be equivated to the services of Cargo Handling
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