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    <title>2015 (10) TMI 2101 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming a service tax demand for providing fabrication work on a piece rate basis, finding it unsustainable based on precedents like Divya Enterprises and Ritesh Enterprises. The Tribunal held that the activity did not fall under Manpower Recruitment or Supply Agency services, ruling in favor of the appellant and not imposing costs. The case underscores the need to analyze service nature for tax regulation applicability and the weight of precedent in legal decisions.</description>
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      <description>The Tribunal set aside the order confirming a service tax demand for providing fabrication work on a piece rate basis, finding it unsustainable based on precedents like Divya Enterprises and Ritesh Enterprises. The Tribunal held that the activity did not fall under Manpower Recruitment or Supply Agency services, ruling in favor of the appellant and not imposing costs. The case underscores the need to analyze service nature for tax regulation applicability and the weight of precedent in legal decisions.</description>
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