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    <title>2015 (12) TMI 1272 - CESTAT CHENNAI</title>
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    <description>The Tribunal held that salary, wages, and statutory payments in a manpower supply contract were taxable as they constituted the gross value of the service provided. The appellant&#039;s attempt to differentiate receipts was deemed insufficient to avoid taxation. The Tribunal directed the appellants to predeposit 10% of the service tax demand in each case within eight weeks, with the remaining dues waived upon compliance. Discussions on time bar and labor supply to Special Economic Zones were deferred for detailed examination in subsequent hearings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269968</link>
      <description>The Tribunal held that salary, wages, and statutory payments in a manpower supply contract were taxable as they constituted the gross value of the service provided. The appellant&#039;s attempt to differentiate receipts was deemed insufficient to avoid taxation. The Tribunal directed the appellants to predeposit 10% of the service tax demand in each case within eight weeks, with the remaining dues waived upon compliance. Discussions on time bar and labor supply to Special Economic Zones were deferred for detailed examination in subsequent hearings.</description>
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