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2017 (5) TMI 1026 - CESTAT NEW DELHIManpower Recruitment Agency service - Labour contractor - supply of manpower - taxability - time limitation - Held that: - the ultimate use of labour by the client is not a criteria to decide the tax liability under service tax provision - the demand u/s 73 (1) of the FA, 1994 has to be issued within the period with reference to relevant date as stipulated in the said Section. There is no provision to determine ‘relevant date’ based on the date of knowledge acquired by the Department - appeal dismissed - decided against appellant.
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