https://www.taxtmi.com/highlights?id=20859 From the statutory definitions and the contracts entered into by the appellants, it is clear that there is no element of manpower supply or recruitment by the appellants to the sugar factory and therefore, the services rendered by the appellants cannot be classified under manpower recruitment or supply agency services - AT en-us Mon, 01 Dec 2014 16:31:45 +0530 Mon, 01 Dec 2014 16:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20859 From the statutory definitions and the contracts entered into by the appellants, it is clear that there is no element of manpower supply or recruitment by the appellants to the sugar factory and therefore, the services rendered by the appellants cannot be classified under manpower recruitment or supply agency services - AT Highlights Service Tax Mon, 01 Dec 2014 16:31:45 +0530 https://www.taxtmi.com/highlights?id=20859