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    <title>Appellant&#039;s Penalty Overturned in Early Tax Levy on Manpower Services; Lack of Education Considered by Authority.</title>
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    <description>Manpower Recruitment and Supply Agency Services - findings of the original authority that the appellant was not educated and that the tax demand related to initial stages of levy on manpower recruitment services which got enlarged to include services of manpower supply later on - order of imposition of penalty is set aside - AT</description>
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