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    <title>2017 (3) TMI 786 - CESTAT MUMBAI</title>
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    <description>Service tax, interest and penalties were upheld for the manpower supply services rendered to three entities because taxability was undisputed and the collected tax had not been deposited. For the KLL arrangement, payment was linked to units of work done at KLL&#039;s premises, with workers remaining under the contractor&#039;s supervision; this was treated as a job work contract, not manpower recruitment or supply agency service. The demand on that activity was therefore set aside on classification and the matter was remanded for fresh quantification of the correct liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340283</link>
      <description>Service tax, interest and penalties were upheld for the manpower supply services rendered to three entities because taxability was undisputed and the collected tax had not been deposited. For the KLL arrangement, payment was linked to units of work done at KLL&#039;s premises, with workers remaining under the contractor&#039;s supervision; this was treated as a job work contract, not manpower recruitment or supply agency service. The demand on that activity was therefore set aside on classification and the matter was remanded for fresh quantification of the correct liability.</description>
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      <pubDate>Wed, 08 Mar 2017 00:00:00 +0530</pubDate>
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