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    <title>2016 (10) TMI 799 - CESTAT MUMBAI</title>
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    <description>The appeals were allowed, and the impugned orders were set aside as the Tribunal found that the demand for service tax liability on the appellant under the Manpower Recruitment and Supply Agency service category was not applicable. The Tribunal considered the nature of the job work undertaken by the appellants and the invoices issued, concluding that the work constituted a lumpsum contract rather than falling under the specified service category. Drawing on precedent from a previous case, the Tribunal determined that the demand should be set aside based on similar circumstances.</description>
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      <description>The appeals were allowed, and the impugned orders were set aside as the Tribunal found that the demand for service tax liability on the appellant under the Manpower Recruitment and Supply Agency service category was not applicable. The Tribunal considered the nature of the job work undertaken by the appellants and the invoices issued, concluding that the work constituted a lumpsum contract rather than falling under the specified service category. Drawing on precedent from a previous case, the Tribunal determined that the demand should be set aside based on similar circumstances.</description>
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