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    <title>2013 (9) TMI 951 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the applicant, a sugar factory, in a dispute over whether their assistance in providing laborers for cutting sugar cane constituted &quot;Manpower Supply or Recruitment Agency Service.&quot; The Tribunal found that despite the applicant&#039;s coordination in providing laborers and handling payments, there was no evidence of them profiting from the activity. They determined that the applicant did not fit the definition of a manpower supply agency and granted a waiver of pre-deposit of dues, staying the recovery until the appeal&#039;s disposal. The Tribunal also directed consolidation of the appeal with related cases for a final hearing.</description>
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    <pubDate>Thu, 07 Mar 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 951 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=237519</link>
      <description>The Tribunal ruled in favor of the applicant, a sugar factory, in a dispute over whether their assistance in providing laborers for cutting sugar cane constituted &quot;Manpower Supply or Recruitment Agency Service.&quot; The Tribunal found that despite the applicant&#039;s coordination in providing laborers and handling payments, there was no evidence of them profiting from the activity. They determined that the applicant did not fit the definition of a manpower supply agency and granted a waiver of pre-deposit of dues, staying the recovery until the appeal&#039;s disposal. The Tribunal also directed consolidation of the appeal with related cases for a final hearing.</description>
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