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    <title>2017 (1) TMI 171 - CESTAT MUMBAI</title>
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    <description>The appellate tribunal upheld the Order-in-Original, rejecting the Revenue&#039;s appeal against Service Tax liability on &quot;Manpower Recruitment or Supply Agency&quot; services. It was determined that as the respondent did not receive any consideration for the use of the facility or payments to employees, the question of taxing the services did not apply. The tribunal found no grounds to overturn the adjudicating authority&#039;s decision, concluding that the appeal lacked merit.</description>
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    <pubDate>Wed, 30 Nov 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 171 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=337091</link>
      <description>The appellate tribunal upheld the Order-in-Original, rejecting the Revenue&#039;s appeal against Service Tax liability on &quot;Manpower Recruitment or Supply Agency&quot; services. It was determined that as the respondent did not receive any consideration for the use of the facility or payments to employees, the question of taxing the services did not apply. The tribunal found no grounds to overturn the adjudicating authority&#039;s decision, concluding that the appeal lacked merit.</description>
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      <pubDate>Wed, 30 Nov 2016 00:00:00 +0530</pubDate>
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